Accounting education - time for a change?

Article Abstract:

A 150-semester hour program is being proposed to address the need to update present accounting educational system. It is assumed that program would allow emerging issues such as ethics, international business, computer application, and communication, to be included in the curriculum, thus producing accountants that are better educated and well-informed. The 150-hour program, however, needs further study before it is implemented. This and other problems of the accounting educational system are studied by a hypothetical group of representatives from various sectors including students, practicing accountants, and accounting educators.

Planning, Students, Beliefs, opinions and attitudes, Curricula, Curriculum change, Business teachers, Accounting teachers

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Improving professional quality: three proposals

Article Abstract:

The quality of the work performed by CPAs can be improved by imposing continuing professional education (CPE) requirements, standardizing licensing requirements, and instituting a program of license renewal. Minimum CPE requirements should be established, and all of the states and the American Institute of Certified Public Accountants should collaborate so that the requirements will be uniform throughout the states. A license renewal program would help ensure high standards for CPAs, as well as improving quality control. These measures will benefit CPAs, the accounting profession, and society.

Accounting, auditing, & bookkeeping, Laws, regulations and rules, Licensing agreements, American Institute of Certified Public Accountants

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Forensic accounting

Article Abstract:

CPAs in California report a big increase in the availability of forensic accounting course material from the California CPA Foundation. A minimum of 16 courses on forensic accounting are listed by the 1985-86 Western States Catalog of Continuing Professional Education for CPAs. Forensic accounting represents a low-risk technique used to produce new income for the CPA in a small firm.

Practice

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