| Abstract: | Much of the current discussion in accounting education is directed at the resolution of the choice between the procedural and conceptual approaches to upper-level courses. This paper provides a theoretical framework for examining the issues in this area. The framework is derived from the work of an expert, William G. Perry Jr., on the intellectual and ethical development of college students. The author argues that the debate must be expanded to include pedagogical as well as content-based issues. The Perry scheme is described and its implications for accounting education are examined. |
