“Quality of Earnings” as a Framing Device and Unifying Theme in Intermediate Financial Accounting

Abstract

The concept of framing is used to describe how a “Quality of Earnings” theme was constructed and implemented in Intermediate-level Financial Accounting. Specific curriculum tactics, including student-generated definitions of quality of earnings and a variety of cases are described as part of a framing strategy at the start of the course and subsequent reinforcement of such a strategy throughout. The complexity and central importance in accounting and accounting education of quality of earnings make this construct especially valuable in conceptualizing, designing, and implementing accounting curriculum.