Will more liberal arts courses fix the accounting curriculum?

The appropriate curricular balance between general and accounting education has been long contested and needs resolving as evidence suggests the model used at most schools is broken. One suggested fix would devote more of the accounting curriculum to liberal arts courses to produce accountants who could, for example, think critically and communicate effectively. However, ample evidence indicates that classical “liberal education” scarcely exists today, and what is offered in its place is often counterproductive, at worst, or adds little value at best. This paper reviews the current state of liberal education and concludes that what is actually delivered today by many arts and sciences colleges does not achieve the claimed benefits of a liberal education. Thus it falls on accounting educators to structure courses in ways that will make them exercises in liberal learning. The paper also discusses several strategies for enhancing the value of the general education component of each student’s education.

Research highlights
► The appropriate curricular balance between general and accounting education.
► What passes for liberal education today is often ineffective or counterproductive.
► Today’s general education does not achieve liberal education’s claimed benefits.
► Accounting courses—properly structured—can be exercises in liberal learning.
► Strategies for enhancing the value of the general education accountants receive.