Myths, monsters and curses

I was recently invited to address accounting educators at a conference about using learning science in accounting education. My presentation was immediately after lunch. Anybody with teaching or training experience knows that these postprandial slots are challenging. You’re up against the biological processes of metabolism — your audience feels sleepy…Read more

Accounting Cafe members met in person near Oxford on Friday 21 April 2023, for its “Pop-up Symposium 2023” It was a delight to spend the day with enthusiastic, energetic, and creative accounting educators at Accounting Cafe’s Pop-up Symposium. Oxfordshire’s beautiful countryside helped, as did the inspiring and engaging content. Lightning…Read more

Let’s be clear. Nobody learns the fundamentals of accounting by using DEAD CLIC. Mnemonics may have their place, but this isn’t one to keep. Let’s kill it off. A friend told me that when she was learning accounting, she dared to ask, “Why do debits increase both expenses and assets?”…Read more

Summary: The origins of accounting are uncertain, various, and remain a mystery in parts of the world. However, one tantalising theory for its development in Western culture begins in Mesopotamia and is tied up with the invention of agriculture. The history of accounting is deeply entwined with the history of…Read more