UK intermediate financial accounting courses: a survey

This paper reports the results of a survey carried out in 1991/92 inquiring into intermediate (usually second year) financial accounting courses, taught in UK accounting and/or finance degree programmes. The areas reviewed were: course objectives, syllabus, lecturers' perceptions of syllabus, textbooks used, other teaching aids (including computers), student contact hours, follow-on courses and assessment. The response rate was 79%. The courses tended to be integrated combinations of accounting theory and practice. The growing number of accounting standards did not prove to be a significant problem as most lecturers did not aim for comprehensive coverage. Over half the respondents used computers in teaching their course.