Abstract This study compares 17 models for accounting education published by seven organizations during the past 23 years and presents an analysis of trends reflected in these models. Although some minor trends are noted, the study finds that until recently little substantive change has occurred in the recommended objectives and structure for the model accounting education program despite considerable dissatisfaction with accounting education and its output. The cause of this dissatisfaction and of the slow movement toward the 150-hour curriculum may have resulted from the emphasis of these model curricula on the content of accounting education as opposed to the implementation strategies to achieve the desired knowledge outcomes of the learning process. The final section of the paper examines the possible implications for accounting education of a shift in the objectives of accounting education to an emphasis on the learning process.
Needles et al. (1990) studied this question.