Accounting Education Below C.P.A. Standards--and International Approach.

Abstract With the United States participating in aid programs to so many underdeveloped countries, this article explores the possibilities of expanding accounting education on an international scale. Speaking of the specific area of accounting, there are correspondence schools in the United States, which could broaden their program on an international scale. Then remains the larger problem of adoption of standards for the various stages and examinations. An organization with the objectives and respect of the American Accounting Association could well move into formulating examinations, establishing testing centers, correcting exams etc. These external examinations would be of value not only outside the United States but would fill a gap in the accounting education field in the United States as there are also the students in America, as abroad, who cannot for financial or other reasons pursue a study of accounting at a regular institution of learning. External examinations of the type already mentioned coupled with the correspondence school would give them the chance of attaining some internationally recognized achievement in the accounting field.