Live, short cases, using well-known companies and not having significant "Intermediate Financial Accounting technical" topics are ideal for this rhetorical, persuasive, role in establishing the QOE curriculum theme at an early stage in the course.
In our classes we emphasize that QOE involves the totality of the information/communication environment under consideration (see Jonas and Blanchet [2000, 354] for similar views expressed by accounting practitioners as follows: "we believe a comprehensive discussion about quality [of financial reporting] should ultimately encompass more than financial statements.
QOE is, we contend, a judgment about the appropriateness of financial accounting information for a certain purpose, given the variety of technical accounting judgments and decisions that have been made, the adequacy of disclosure and transparency, and the context of the business entity and its environment.
QOE THEME IN PRACTICE (B): SOME EXAMPLES OF CASES AND ROLE PLAYING TO MAKE THE CURRICULUM OPERATIONAL AND REINFORCE QOE'S FRAMING FUNCTION DURING THE COURSE
If QOE is to be an effective, rhetorical framing and thematic device in Intermediate Financial Accounting, its use must be sustained strongly throughout the course in order to build upon and complement the initial framing described above.
The "Nortel Networks 10-K QOE Assignment" was used with our undergraduate and our M.