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JOURNAL OF ACCOUNTING AND FINANCE
Backward Design for Intermediate Financial Accounting 2
Author(s): Dov Fischer
Citation: Dov Fischer, (2017) "Backward Design for Intermediate Financial Accounting 2," Journal of Accounting and Finance, Vol. 17, Iss. 4, pp. 32-41
Article Type: Research paper
Publisher: North American Business Press
Abstract:
The accounting curriculum is overburdened by a nearly-impossible scope of material, as textbooks attempt comprehensive coverage of CPA exam material. The effective professor, however, must make tough choices about what to focus on - and even more importantly, what not to focus on. Backward Design provides a framework in which to make these choices. Under Backward Design, assessment is planned before the design of learning-experiences and instruction-plans. This paper describes how an Intermediate Accounting 2 professor used Backward Design to consciously choose to de-emphasize CPA exam coverage and to emphasize the informational role of financial statements.
