Abstract Due to significant changes in the accounting profession's environment, the education for accountants should change in response to the environmental changes. This paper describes the development of a conceptual model of curriculum for professional accountants. The knowledge base in the conceptual curriculum was designed using a logical database design method, called the entity-relationship expansion method. The three steps performed in the process were: knowledge requirements analysis, entity-relationship expansion, and critical review of the designed curriculum. The model's implications and limitations are also discussed.
Vasant Raval (Thu,) studied this question.
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