My response to a question about Accounting Theory Courses

There is a considerable amount of literature on accounting theory, but
there appears to be very little literature on accounting theory courses.
See MAAW's Accounting Theory and Education Issues bibliographies.

You might find some additional articles in the bibliographies for Issues in Accounting Education and the Journal of Accounting Education.

I found a few papers that discuss accounting theory courses as follows:(See the accounting theory bibliography for the JSTOR links to The Accounting Review articles).

Carlson, M. L. 1967. An application of concepts in the theory course. The Accounting Review (July): 596-598. (JSTOR link).

Cluskey, G. R. Jr., C. R. Ehlen and R. Rivers. 2007. Accounting theory: Missing in action? Management Accounting Quarterly (Winter): 24-31. ("Even in our doctoral programs, where one would expect accounting theory to be studied and promulgated, little evidence exists that accounting theory consists of anything more than a cursory review of current FASB issues or economic transactions and firm value. Based on our recent review of 88 accounting doctoral-granting institutions in the United States, we identify several different approaches to teaching accounting theory that have been or currently are used in accounting doctoral curricula").

Homburger, R. H. 1957. The graduate course in accounting theory - Seminar style. The Accounting Review (July): 485-487. (JSTOR link).

Kircher, P. 1951. The course in accounting theory. The Accounting Review (January): 106-111. (JSTOR link).

Robinson, L. E. 1984. Accounting theory: Undergraduate coverage of the FASB conceptual framework. Issues In Accounting Education: 144-148.

Seidler, L. J. 1967. International accounting - The ultimate theory course. The Accounting Review (October): 775-781. (JSTOR link).

Smith, J. E. 1972. The need for a senior level theory seminar. The Accounting Review (July): 613-614. (JSTOR link).

Walden, R. E. 1951. A course in accounting theory. The Accounting Review (April): 221-225. (JSTOR link).