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Using Historical Annual Reports In Teaching: Letting The Past Benefit The Present, Joel Amernic, Ramy Elitzur

Accounting Historians Journal

In this article, it is suggested that accounting education may be enhanced by the use of published historical accounting materials, such as annual reports. Comparing such materials with modern reports serves to reinforce the notion that accounting evolves in response to environmental change. Further, requiring students to analytically derive cash flow statements from historical published annual reports provides several direct pedagogical benefits.