Abstract The article focuses on an accelerated program on adding flexibility to the accounting curriculum in the U.S. Contemporary accounting education in American universities and colleges has developed a generally satisfactory curriculum of study. The recent graduates of accounting schools give continuous testimony of the general adequacy of their collegiate preparation by their successful performances in all the various avenues of activity within the accounting profession. However, in any standardized educational curriculum, the student with a special educational need cannot be served adequately by a curriculum designed for and tested by the normal or typical student. A question arises what unique academic circumstances create individual scholastic situations that cannot properly be fitted into the existing accounting curriculum. The two primary causes seem to be: a physical change of educational location before completion of a full under-graduate program and a personal change of his major field of study.
Vernon K. Zimmerman (Thu,) studied this question.