Open AccessEducation of the Professional Accountant: An Empirical Study
Author(s) -
Manmohan Rai Kapoor,
Kitman Chan
Publication year - 1985
Publication title -
canadian journal of higher education
Language(s) - English
Resource type - Journals
eISSN - 2293-6602
pISSN - 0316-1218
DOI - 10.47678/cjhe.v15i2.182964
Subject(s) - accreditation , accounting , curriculum , theme (computing) , higher education , political science , medical education , public relations , pedagogy , sociology , psychology , business , medicine , computer science , law , operating system
This paper (1) reviews the literature related to the educational needs of the professional accountant, including several major studies done in the United States, and the accreditation standards of the American Assembly of Collegiate Schools of Business (A.A.C.S.B.) and (2) investigates empirically the perceptions of Canadian accounting educators and practitioners of the educational needs of professional accountants to determine the extent to which these needs are being fulfilled by the current university undergraduate programs in Canada. The literature review confirms the theme that accountants should be broadly educated as well as being technically competent. A calendar review of eleven major Canadian universities provides an indication of the current structure of undergraduate accounting programs in Canada. An opinion survey of educators and practitioners suggests a rather different structure. Among other results, respondents of the survey suggested a higher percentage of general education be included in undergraduate accounting programs especially for certain Ontario and Quebec universities. A greater emphasis should be placed on English language and composition than currently prevails in many major universities. It is hoped that the analysis will prove useful to those involved in curriculum design at the baccalaureate level.