Beyond a Single Story: Integrating Counter Accounts in an Introductory Financial Accounting Course

ABSTRACT

We discuss the implementation of a learning strategy inspired by the counter accounts and storytelling literature in an introductory financial accounting course. The “Beyond a Single Story” learning strategy is designed to expose students to alternative perspectives not encompassed by traditional financial accounts. Students develop counter accounts in the context of a real-world example, providing them with opportunities to recognize the prevailing single story of accounting, reflect on its origins, and develop alternative stories to counter the dominant discourse. This learning strategy assists in developing awareness of the limitations of relying solely on traditional financial accounts and enhances recognition of the importance of multiple perspectives in the form of alternative accounts. It further promotes understanding of the inherent biases within traditional financial accounting, how these biases work to silence particular voices, and the need to enhance diversity within the accounting profession.