Abstract

As an applied field, accounting education draws upon economic, psychological, and sociological worldviews. This chapter traces these lines of influence. Economics has the deepest penetration, though psychology has selected areas of dominance, and sociology has strong potential. This chapter also explores the state of the accounting education literature. When compared against the void that existed not long ago, this area has done quite well. When compared against its potential, the area has not been a success. To some extent, this conclusion reflects systemic theoretical inadequacy. However, a larger share of blame should be apportioned to the social organization of the discipline. Work that is more explicitly theoretical and transcends the individual level of analysis has greater promise for the future of the area.