CREATING AN ACCOUNTING CULTURE IN THE CLASSROOM

Numerous critics of accounting education have suggested that students graduating from accounting programs are welltrained but poorly educated. One reason that this may be occurring is that accounting education has become increasingly ruleoriented, focusing more on training future accountants rather than on educating those individuals. It is suggested here that accounting educators should spend more time developing an awareness in students of the culture of accounting. Two methods for accomplishing this change are suggested: (1) Focusing on the issues instead of the rules, and (2) providing students with a historical perspective of the events which have developed and shaped the practice of accountancy. By adding culture to the accounting curriculum, students will be better educated and thus be better prepared for their future careers.