What does this research mean for the field?

The American Society of Certified Public Accountants must develop a new educational scheme to reduce reliance on practical experience for entry into the accounting profession. Novelty: ClaimNovelty.INCREMENTAL. Consensus alignment: ConsensusAlignment.CHALLENGES_CONSENSUS.

What question did this study set out to answer?

The aim is to address the outdated training requirements in public accountancy and propose new instructional methods.

March 6, 2026The Accounting Review

A Message From the American Society.

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Authors

WHW. L. HarrisonAmerican Institute of Certified Public Accountants

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Implication

An analysis reveals the need for revised training methods in public accountancy, suggesting educational reforms for future practitioners.

Key Points

The aim is to address the outdated training requirements in public accountancy and propose new instructional methods.
Discussion of a speech by W.L. Harrison regarding accounting training standards.
Analysis of the current education and experience requirements for public accountants.
Evaluation of perceptions about the practice of accountancy in relation to other professions.
Current requirements impose outdated standards of five years of practical experience.
There is a strong belief that education should evolve to reduce reliance on practical experience.
The accounting profession is urged to improve communication about effective training methods available.

Cite This Study

W. L. Harrison (1926) studied this question.

synapsesocial.com/papers/69aa7048531e4c4a9ff59dc2 https://doi.org/10.2308/tar-8596308

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A Message From the American Society.

Discussion

Member takes

Implication

Key Points

Cite This Study

A Message From the American Society.

Discussion

Member takes

Implication

Key Points

Cite This Study

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