Modification of Standards: A Proposed Solution to the Problem of Increased Accounting Enrollment.

Abstract The enrollment in accounting programs in the United States has increased significantly during the past 2 years, as of April 01, 1976. Recent studies indicate a large number of unfilled teaching positions in accounting departments across the country. Increasing accounting enrollment presents many potential problems. Among the more serious are an excessive supply resulting in accounting majors becoming "gluts" on the market and a waning in the quality of accounting education. One of the most pressing problems is faced by accounting educators, the ability to adequately provide an education for all those wishing to major in accounting. A number of schools either have considered or are considering modification of their standards for students majoring in accounting. Even though the standards modification approach is not without its challenges, it appears to be economically feasible, politically acceptable and offers hope for short- run solutions to problems that have serious long-run implications.