The Dynamics of Accounting Education and Their Effects on Internal Auditing

Abstract

States that change is occurring rapidly in accounting education. Forces are converging to promote more educational breadth, increased emphasis on communication skills, higher quality teaching, innovative pedagogy, and more practical research. Suggests that the major developments unfolding in accounting education will, no doubt, have many effects on internal auditing. Reviews some of the major forces buffeting accounting education, illustrates how these forces are affecting curricula and faculty, outlines some of the changes that are being made and anticipated, and projects how these changes are likely to affect internal auditing. Shows that, in general, the changes should be beneficial to internal auditing but that there are some dangers inherent in the possible extent of change and some doubts as to the feasibility of early accomplishments of some of the called for reforms.

Citation

Crockett, J.R. (1993), "The Dynamics of Accounting Education and Their Effects on Internal Auditing", Managerial Auditing Journal, Vol. 8 No. 4, pp. 27-32. https://doi.org/10.1108/eb017610