Perceptions of the Control and Effectiveness of Schools of Accountancy.

Abstract In 1973, the Council of the American Institute of Certified Public Accountants endorsed the development of strong professional accounting programs, including professional schools at colleges and universities in the U.S. During the past 12 years, schools of accountancy (SA) have been established at over 25 universities. As colleges and universities consider establishing an SA, the potential effectiveness and changes in control over the administration of the accounting program must be considered. A study was undertaken to obtain the perceptions of deans and SA administrators on the administrative control and effectiveness of the SA. The results of the study indicates that at colleges and universities where SA have been established, the deans and SA administrators possess very similar perceptions as to the effects of the SA designation on the accounting program. The deans and SA administrators also indicated that the SA had fulfilled most of their expectations in obtaining the SA designation.