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The wrong paradigm -- Distributive justice -- The firm's responsibility for distributive justice -- The contribution of financial reporting to distributive justice -- The reporting function -- The distribution function -- The information function -- Concluding remarks
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1. Introduction -- 2. Elements of difficulty in introductory accounting -- 3. Human cognitive architecture -- 4 …
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"Accounting education ought to prepare future professionals to enter a principle-based, rules-oriented field of … activity wherein technical knowledge of accounting standards (principles, rules and decision-procedures) and ethical awareness …'s adherence to the principles of the accounting profession, by individuals and firms who follow the appropriate rules, act …
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