This paper provides justification for training accounting students to approach the profession with a scientific mindset and demonstrates techniques that can be used in Intermediate Accounting I, II, and III; Advanced Accounting; and, Accounting Theory to teach students how to approach the preparation of financial statements from the perspective of a scientist.  This learning technique is important for a multitude of reasons.  First, as technology advances and is capable of replacing the traditional entry level jobs in accounting, students in the field of accounting will be expected to start their careers using more professional judgment than has been required in the past.  Second, if accounting professionals view themselves as scientists, seeking a firm’s underlying economic reality, it empowers them with a frame of reference to counter against accounting practices desired by a firm’s management that may not present the firm's financial statements truthfully and fairly.  In addition, it aids them in justification of their choices in the event of a lawsuit.  Finally, to maintain the accounting profession’s value in the eyes of the public and retain the monopoly on audits, it is vital the profession train its members to take a scientific approach.

Toward Scientific Accountants

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 AAA 2020 Virtual Annual Meeting and Conference on Teaching and Learning

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