Accounting Textbooks as Change Agents: Finney's Intermediate and Finney and Miller's Intermediate from 1934 to 1958

22 Pages Posted: 5 Nov 2015

See all articles by Stephen A. Zeff

Stephen A. Zeff

Rice University - Jesse H. Jones Graduate School of Business

Date Written: November 3, 2015

Abstract

This paper undertakes to illustrate how the two leading intermediate accounting textbooks published between the 1930s and 1950s, by Finney and Finney/Miller, regularly critiqued recommended and accepted practice, and proposed innovations, while the tendency in today’s textbooks is solely to describe and codify standards and practice and therefore not to stimulate students’ and instructors’ thinking. The author recommends that today’s textbook authors emulate Finney and Finney/Miller.

Keywords: accounting textbooks, accounting education, critical thinking

JEL Classification: M41

Suggested Citation

Zeff, Stephen A., Accounting Textbooks as Change Agents: Finney's Intermediate and Finney and Miller's Intermediate from 1934 to 1958 (November 3, 2015). Available at SSRN: https://ssrn.com/abstract=2685831 or http://dx.doi.org/10.2139/ssrn.2685831

Stephen A. Zeff (Contact Author)

Rice University - Jesse H. Jones Graduate School of Business ( email )

6100 South Main Street
P.O. Box 1892
Houston, TX 77005
United States
713-348-6066 (Phone)
713-348-6296 (Fax)

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