Teaching Professional Judgment in Accounting

Posted: 1 Jul 2013

See all articles by Robert Correll

Robert Correll

CPA Canada; Independent

Karim Jamal

University of Alberta - Department of Accounting, Operations & Information Systems

Linda Robinson

University of Waterloo - School of Accounting and Finance

Date Written: June 1, 2006

Abstract

In May 2005, the University of Lethbridge and the Institute of Chartered Accountants of Alberta sponsored the Banff Education Conference titled Professional Judgement: Can It Be Taught? The opening forum at the conference was a panel discussion on the topic presented by academics and practitioners. The session included an overview of the research literature on expertise as a basis for considering the nature of professional judgement and the implications of various attributes of expertise for accounting education. Past practises and current pressures facing practitioners in exercising good judgement were addressed, including increased complexity of transactions and decreased time to assess problems. The forum also included a discussion of the need for educators to help guide students to develop an understanding of a problem rather than simply seek the answer. There was a discussion of particularly challenging topics for students to grasp in a principles-based environment. The forum culminated in a question and answer session involving the panelists and the attendees at the conference. This paper summarizes the presentations and the discussion that took place during the forum.

Keywords: Accounting Education, Professional judgement

Suggested Citation

Correll, Robert and Jamal, Karim and Robinson, Linda, Teaching Professional Judgment in Accounting (June 1, 2006). Accounting Perspectives, Vol. 6, No. 2, 2007, University of Alberta School of Business Research Paper No. 2013-1029, Available at SSRN: https://ssrn.com/abstract=2279022

Robert Correll (Contact Author)

CPA Canada ( email )

277 Wellington Street West
Toronto, Ontario M5V 3H2
Canada

Independent ( email )

Karim Jamal

University of Alberta - Department of Accounting, Operations & Information Systems ( email )

Edmonton, Alberta T6G 2R6
Canada
780-492-5829 (Phone)
780-492-3325 (Fax)

Linda Robinson

University of Waterloo - School of Accounting and Finance ( email )

200 University Avenue West
Waterloo, Ontario N2L 3G1
Canada

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