Invited Editorial: Accounting Education: Gradual Transition or Paradigm Shift.

Abstract The article focuses on accounting education in the context of a rapidly changing higher education environment. The forces of change impacting higher education and management education help to define the context in which special accounting-related issues are directly impacting the future of ace counting education. The interrelationship and overlap of these forces is significant and should not be underestimated. Given the recent decrease in student populations in higher education, there is an increasing need to focus on relationships with "customers" in a much more competitive environment. As public university student tuition grows, the competition between public and private institutions increases, and customer-focused marketing and enrollment management strategies will grow. In addition to these forces impacting higher education, management education is undergoing some changes that are unique to business schools. The most pronounced change is the significant reduction in the market share of management education at the undergraduate level.