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- Title
Using Mergers and Acquisitions and Socratic Pedagogy to Facilitate Critical Thinking on Relevance versus Faithful Representation in Financial Reporting.
- Authors
Rickling, Maria F.; Brenner, Vincent C.; Crowe, Michelle
- Abstract
The issue of relevance versus faithful representation, and the balance sheetbased approach to financial reporting, has been a long-standing topic of discussion among practitioners, academics, and business students, specifically those in the accounting and finance disciplines. To facilitate such conversation and critical evaluation among students, a brief look at the top mergers and acquisitions in the pharmaceutical and oil and gas industries presents information concerning a perceived polarity between relevance and faithful representation and, with guided Socratic questioning, promotes critical thinking and transformative learning in the classroom.
- Subjects
CRITICAL thinking; TRANSFORMATIVE learning; MERGERS &; acquisitions; FINANCIAL statements; PHARMACEUTICAL industry
- Publication
Journal of the Academy of Business Education, 2017, Vol 18, p110
- ISSN
2156-5155
- Publication type
Article