چکیده (انگلیسی):

Recent accounting scandals challenge academics to refocus the educational process on the
theoretical underpinnings of accounting. This is the first in a series of articles designed to facilitate
this realignment. Intended as a supplement for the introductory accounting course, the essay series
connects each of the primary accounting elements to the essential theoretical constructs, discusses
the inherent tradeoffs and measurement dilemmas involved, describes newsworthy examples of
“accounting gone bad,” and offers a brief bibliography for further investigation should students (or
professors) choose to research the element in more depth. Accounting instructors may elect to
include the entire series if time permits or may select articles committed only to certain topics; each
essay is designed to stand independently, with only the current article as required preparation.