CHI TIẾT NGHIÊN CỨU …
Tiêu đề
Educating Future Accountants: Alternatives for Meeting the 150-Hour Requirement
Tác giả
Renner C.; Tanner M.
Năm xuất bản
2001
Source title
Journal of Education for Business
Số trích dẫn
3
DOI
10.1080/08832320109601300
Liên kết
Tóm tắt
We surveyed members of the American Institute of Certified Public Accountants (AICPA) and the Institute of Management Accountants (IMA), and recruiters of accounting graduates from a regional midwestern university, for their perception of the value of programs involving additional study hours beyond the bachelor of arts (BA) degree program. We noted differences in preferences between professionals in public accounting and industry. The top five choices of both groups, not necessarily in order, included (a) BA in accounting, master's in taxation, (b) BA with a double major in accounting and management information systems, (c) BA in accounting, master's of business administration, (d) BA in accounting with a master's of accountancy, and (e) BA with a double major in accounting and finance. Double majors in accounting and liberal arts received much lower ratings. © 2001, Copyright Taylor & Francis Group, LLC.
Từ khóa
Tài liệu tham khảo
The AICPA core competency framework for entry into the accounting profession, (1999); Counting more, counting less: Transformations in the management accounting profession, (1999); Langenderfer H.Q., Accounting education's history—A 100-year search for identity, Journal of Accountancy, 16, 5, pp. 303-331, (1987); Levy E.S., Klein L.A., Massachusetts practitioners speak out on how future CPAs should be educated, Massachusetts CPA Review, 67, 2, pp. 22-23, (1993); Needles B.E., Powers M., A comparative study of models for accounting education, Issues in Accounting Education, 5, 2, pp. 250-267, (1990); Novin A.M., Fetyko D.F., Tucker J.M., Perceptions of accounting educators and public accounting practitioners on the composition of 150 hour accounting programs: A comparison, Issues in Accounting Education, 12, 2, pp. 331-352, (1997); Siegel G., Sorensen J.E., What corporate America wants in entry-level accountants. A joint research project of the Institute of Management Accountants and the Financial Executive Institute, Management Accounting, 76, 3, pp. 26-31, (1994)
Nơi xuất bản
Taylor and Francis Ltd.
Hình thức xuất bản
Article
Open Access
Nguồn
Scopus