Engaging the introductory financial accounting student remains an educational challenge, particularly given the importance of the course as a foundation for more advanced business studies. For the traditional accounting student, the lack of substantial employment experience can inhibit student learning. Students lose interest as they fail to see the relevance of a subject that appears to be unnecessary for all but future accounting professionals.
The purpose of this paper is to present an instructional strategy that focuses on real issues in the workplace – where headlines reveal the increasing frequency of fraud. Using a fraud approach in introductory financial accounting, the student will be exposed to a new viewpoint – that of the potential for fraudulent activity within the accounting process.
This article is from the Accounting Instructor’s Resource, an electronic journal that provides teaching tips and insights to those who teach accounting and other business courses.
Author: Cynthia E. Bolt-Lee, The Citadel