Perceptions of Accounting Educators and Public Accounting Practitioners on the Composition of 150-hour Accounting Programs: A Comparison.

Abstract Although numerous documents and studies have addressed relevant content for 150-hour accounting programs, none before has fully explored the gaps in perception between educators and public accounting practitioners regarding program content. This study extends Novin and Tucker's (1993) study to identify accounting educators' perceptions with respect to the education needed for careers in public accounting, and compares these perceptions with those reported by Novin and Tucker (1993) for public accounting practitioners. Although similarities were found between the perceptions of the accounting educators and the practitioners with respect to a large number of educational subjects, the findings also revealed a gap between the perceptions of the educators and the practitioners concerning several subjects. Through a follow-up dialogue, reasons were examined for the differences between practitioners and educators. The findings of the study support the need for more effective communication and interaction between educators and the practitioners served by the accounting program during the design and implementation of the 150-hour accounting program.