Abstract The article presents a report on the trends in undergraduate accounting education in the U.S. In order to determine the curriculum changes during the past five years, a questionnaire survey was undertaken. Questionnaires were mailed to approximately 90 accounting department chairmen and 78 returns were received. The results of the survey indicate that the proportion of accounting degrees to total baccalaureate degrees in business has remained relatively constant during the past five years. there has been an increase in the number of MBA degrees with an accounting major or equivalent. There has been a slight reduction in required accounting and a slight increase in the number of required courses in business and liberal arts. The principal changes expected in the next five to ten year to managerial accounting and electronic data processing and a decline in accounting techniques within the existing allocation of total hours. A trend toward a five year program with consequent deemphasis on the four year accounting major is envisaged.
A Fri, study studied this question.