Date of Award

Spring 4-2002

Document Type


Degree Name

Honors College Theses



First Advisor

Dr. Vera Hollins

Second Advisor

Dr. Joyce W. O'Rourke

Third Advisor

Dr. Beverly Wade


Over the last five years, a number of professional accounting organizations have continued to complain about the quality of accounting education that is being taught at numerous colleges and universities. Many of the textbooks that are being used in accounting curriculum are believed to be a hindrance to quality accounting education. Textbooks, such as those used for Intermediate and Advanced accounting are extremely thick. There has been some debate over whether or not certain topics that are currently being taught to accounting students should be eliminated. In order to find out which accounting topics were necessary for success industry, I designed a survey that targeted the chief financial officers of the top fifty companies in the Baton Rouge area. The survey allowed the chief financial officers of a particular industry to rate accounting topics according to importance for success in that industry. The survey listed twenty accounting topics that are currently being taught in Intermediate and Advanced accounting textbooks. The chief financial officers in different industries gave different ratings for different topics. Therefore, I have reached the conclusion that the information in accounting textbooks is relevant and should not be eliminated. Whie knowledge of some of the topics discussed in accounting textbooks may not be important for success in one industry, it may however, be important for success in another industry. The limitation of vital information in accounting textbooks may cause a loss in job opportunities for those students who have not learned the information that is necessary for success in the business world.

Included in

Accounting Commons