Compares content levels in undergraduate accounting programs between educators and CPA practitioners, suggesting implications for curriculum development.
ABSTRACT: CPA practitioners and accounting educators are equally interested in the undergraduate accounting curriculum. In 1976, the Committee on Professional Examinations of the American Accounting Association surveyed schools of business to determine the level of content at which 72 topics were being taught in undergraduate accounting programs. This article summarizes a similar survey sent to the 100 largest CPA firms in the United States and compares the results with the AAA survey.
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Hadley et al. (1979) studied this question.
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