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]
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 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)|
|Year Published:||In Press|
|Deposited By:||Accounting and Accountability|
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