Considering accounting education in the USA post-Enron

Abstract

This paper is based on an address delivered by the lead author as Distinguished Visiting Speaker at the Annual Conference of the Special Interest Group in Accounting Education of the British Accounting Association in Bournemouth England held in May, 2003. The recent financial scandals, epitomized by Enron, raise the question of whether and how accounting educators should respond. It is proposed that accounting educators consider certain changes in the accounting curriculum. Specifically, five areas are identified that need serious rethinking about how they are taught to accounting students. These areas are: (1) corporations – their roles and responsibilities; (2) the status of investors; (3) auditing as a professional franchise; (4) purpose of accounting reports; and, (5) ethics. Currently, the accounting curriculum teaches these areas more as received wisdom or dogma than as problematic issues for accountants. A more critical examination of these areas is proposed so that students are educated, rather than indoctrinated.

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