A preliminary study of learning objectives across the curriculum: an analysis of various accounting textbooks

Leonard Stokes

doi:10.1016/S1085-4622(08)09015-9

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Advances in Accounting Education

ISSN: 1085-4622
Series editor(s): Dorothy Feldmann and Timothy Rupert

Subject Area: Accounting and Finance

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A preliminary study of learning objectives across the curriculum: an analysis of various accounting textbooks

Document Information:
Title:	A preliminary study of learning objectives across the curriculum: an analysis of various accounting textbooks
Author(s):	Leonard Stokes
Volume:	9 Editor(s): Bill N. Schwartz, Anthony H. Catanach ISBN: 978-0-7623-1458-4 eISBN: 978-1-84950-519-2
Citation:	Leonard Stokes (2008), A preliminary study of learning objectives across the curriculum: an analysis of various accounting textbooks, in Bill N. Schwartz, Anthony H. Catanach (ed.) 9 (Advances in Accounting Education, Volume 9), Emerald Group Publishing Limited, pp.307-326
DOI:	10.1016/S1085-4622(08)09015-9 (Permanent URL)
Publisher:	Emerald Group Publishing Limited
Article type:	Chapter Item
Abstract:	This study examines 117 verbs associated with 2,872 learning objectives, and 377 questions taken from 24 textbooks across the accounting curriculum. To determine the level of cognitive ability associated with the individual learning objectives I analyzed the verbs based upon Bloom's Taxonomy. To reach across the accounting curriculum I chose texts from Financial Accounting, Intermediate Financial Accounting, Advanced Financial Accounting, Managerial Accounting, Cost Accounting, and Auditing. Results of the analysis found that the authors used verbs at the lower learning levels of the cognitive domain. The verbs used by the author teams depend upon individual preference rather a specific segment of the cognitive domain. In addition, as the student progresses through the accounting curriculum some topics in upper level textbooks use learning objectives at the same level as in introductory level textbooks.