TY  - JOUR
AB  - The American Institute of Certified Public Accountants and the Accounting Education Change Commission have mandated the adoption of 150 semester hours for accounting students and as a prerequisite for taking the CPA examination. More than 40 states have already adopted the 150‐hour requirement. Proponents of the change have argued that accounting education has to change from a knowledge‐based education to a process‐oriented programme and develop a process of inquiry and a desire for life‐long learning in the students. They hope to effect changes to result in improved intellectual, communication, and interpersonal skills, and a better understanding of the broad picture in a business. It is argued here that although the mandate may have been well‐intentioned but knowingly or unknowingly the authors have chosen to ignore the most essential component, i.e. what does it take to teach the students for success in the accounting profession? It is argued that the missing link is primarily trained and versatile teachers, followed with the lacking prerequisites for the students and their parents. Furthermore, no consideration has been given to the additional cost involved for the students and their parents and the question of commensurate job opportunities for those involved.
VL  - 14
IS  - 3
SN  - 0268-6902
DO  - 10.1108/02686909910259077
UR  - https://doi.org/10.1108/02686909910259077
AU  - Doost Roger K.
PY  - 1999
Y1  - 1999/01/01
TI  - The missing links in accounting education
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
SP  - 93
EP  - 115
Y2  - 2024/05/13
ER  -