摘要
This educational note measures the impact of the Albrecht ＆ Sack （2000） monograph in accounting education literature from its publication date at the end of 2000. Impact refers to the number of times Albrecht ＆ Sack （2000） has been cited and referenced in the three leading US Accounting education journals, being Advances in Accounting Education, Issues in Accounting Education, and the Journal of Accounting Education. This educational note found that since 2001, and until 2007, ＂Albrecht ＆ Sack （2000）＂ has been cited in 29.3% of research papers, and the most cited chapter was Chapter 5-＂Improving accounting education＂. While Albrecht ＆ Sack （2000） has been widely cited, the impact in terms of policy changes, and changes to the accounting curriculum has yet to be eventuated. Indeed it may still be too early to examine impact beyond pure citation.
