Reflections on Teaching Accounting Courses in Some Developing Countries: Is Achieving Excellence Possible?

Abstract

In modern paradigm, accounting educational literature has been placing due impetus on professional competencies and critical-thinking skills for accounting students. Reinforcing the same theme, this paper looks at the self reflective and integrated strategies in teaching accounting courses in some developing countries in order to enhance learning and teaching skills of students. The paper also discusses the problems faced by instructors in teaching accounting courses in developing countries. Despite the prevalence of various constraints in some developing countries, the paper suggests how an instructor can develop a participative, innovative and communicative-oriented independent learning styles of teaching for the students. Such integrated strategies should enhance students' cognitive and critical- thinking skills, which may be somewhat lacking in the developing countries. Furthermore, the paper suggests that an instructor should also adjust his/her teaching styles and strategies in order to accommodate cultural differences.