The concept of framing is used to describe how a “Quality of Earnings” theme was constructed and implemented in Intermediate‐level Financial Accounting. Specific curriculum tactics, including student‐generated definitions of quality of earnings and a variety of cases are described as part of a framing strategy at the start of the course and subsequent reinforcement of such a strategy throughout. The complexity and central importance in accounting and accounting education of quality of earnings make this construct especially valuable in conceptualizing, designing, and implementing accounting curriculum.
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American Accounting Association