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.
Global Change and the High-Latitude Environment: High Latitude Terrestrial and Freshwater Ecosystems: Interactions and Response to Environmental Change; Abisko, Sweden, 11–14 September 2007