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Teaching the concept of decision-usefulness, and accounting as a technical, social and moral practice: the case of COVID-19 'case number' reporting

Citation

Sidaway, SIL and Juric, D and Deegan, C, Teaching the concept of decision-usefulness, and accounting as a technical, social and moral practice: the case of COVID-19 'case number' reporting, Meditari Accountancy Research ISSN 2049-372X (In Press) [Refereed Article]


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DOI: doi:10.1108/MEDAR-06-2021-1329

Abstract

Purpose: The purpose of this paper is to demonstrate how teaching broader accounting concepts through real life non-financial case study information (such as COVID-19 case reporting) can assist students understanding accounting's technical, social and moral perspectives. Accounting education and practice has traditionally focussed on the technical aspects of accounting and has situated accounting within a financial context.

Design/methodology/approach: This exploratory study uses content analysis of COVID-19 case and death numbers reported by several international health reporting agencies. This study does not set out to provide a detailed technical or comparative jurisdictional analysis of the decision-usefulness of COVID-19 information. Rather, this study looks at the "decision-usefulness" of the COVID-19 case and death number information, and provides examples that educators can draw upon for inspiration when showing how the qualitative characteristics of decision-useful information can be applied to non-financial information. This study also highlights, by use of a "novel data set", the technical, social and moral aspects of accounting.

Findings: This study finds that the COVID-19 pandemic provides an opportunity for accounting education by positioning the qualitative characteristics of decision-useful information beyond a financial context. The exploration of accounting within this setting effectively demonstrates that accounting has "technical", "social" and "moral" dimensions.

Originality/value: This paper fulfils an identified need to include teaching of decision-usefulness of non-financial information in the accounting curriculum to ensure that future professional accountants possess technical and professional competency skills.

Item Details

Item Type:Refereed Article
Keywords:accounting education, accounting as a technical, social and moral practice, decision-usefulness, COVID-19 case and death number reporting, non-financial information, accountability
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Auditing and accountability
Objective Division:Education and Training
Objective Group:Learner and learning
Objective Field:Higher education
UTAS Author:Deegan, C (Mr Craig Deegan)
ID Code:151016
Year Published:In Press
Deposited By:Accounting and Accountability
Deposited On:2022-07-11
Last Modified:2022-07-26
Downloads:0

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