The effective teaching of principles of accounting requires both talent and dedication. Although gifted individuals can be found anywhere in the ranks, the most experienced and talented teachers are usually assigned to upper division and graduate classes. Principles of accounting classes are often taught by part-time instructors, new Ph.D.s, or graduate students who, though dedicated, may not be the most appropriate teachers for the principles course. Because the first priority of part-time teachers has to be their fulltime jobs, they may have difficulty developing innovative teaching techniques and maintaining regular contact with students. New Ph.D.s must put their research efforts ahead of teaching in order to gain tenure, and graduate students need to regard themselves as students first and teachers second. Moreover, new Ph.D.s and graduate students often do not have the experience necessary to undertake advanced teaching techniques. This leaves talented senior faculty members as the most logical choice to teach the principles classes. They alone have the experience and can put teaching as their top priority. But why should senior faculty members agree to teach he principles course when they can usually pick and choose any course they want?
This article is from the Accounting Instructors’ Report, an electronic journal that provides teaching tips and insights to those who teach accounting and other business courses.
Belverd E. Needles, Jr., Ph.D., CPA, DePaul University