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.
“Quality of Earnings” as a Framing Device and Unifying Theme in Intermediate Financial Accounting
Joel H. Amernic, Sean W. G. Robb; “Quality of Earnings” as a Framing Device and Unifying Theme in Intermediate Financial Accounting. Issues in Accounting Education 1 February 2003; 18 (1): 1–21. https://doi.org/10.2308/iace.2003.18.1.1
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