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http://worldcat.org/entity/work/id/13755944

A model program for schools of professional accountancy

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  • "This study begins by discussing the problems of present accounting education programs, and proceeds to develop a model program for schools of professional accountancy. Other professions have their own practice-oriented doctoral programs. Medical doctors, osteopaths, veterinarians, podiatrists, chiropractors, dentists and lawyers earn the MD, DO, DVM, DPM, DC, DDS or JD degree, which is practice-oriented rather than research based. the accounting profession is the only profession that has the (research-oriented) PhD as the terminal degree rather than a practice-oriented doctorate. This situation does not serve the practitioner or the client."
  • "Accounting education literature is reviewed, most notably the recent movement toward establishing schools of professional accountancy. the education requirements of other professions are examined and discussed, and analogies are drawn. One chapter each is devoted to law schools and present day accounting programs. Another chapter discusses adult education."
  • "Specific recommendations: (1) Take accounting education out of the hands of business educators (AACSB) and place it into the custody of the accounting profession, as is done with legal, medical and other professional programs. (2) Withdraw support from the AACSB and form a professional accounting accreditation agency. (3) Eliminate the PhD and publication requirements for faculty and replace them with a competency-based set of criteria, which includes accounting experience and teaching ability. (4) Establish separate schools of professional accountancy which are modeled along the lines of a law or medical school. (5) Have a curriculum that allows students to concentrate on accounting and/or tax subjects. Nonprofessional subjects such as calculus should not be required, although they may be offered as electives. (6) Professional accountancy programs should be offered in delivery formats that meet the needs of students, and may include evening, weekend and external programs."

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  • "A Model Program for Schools of Professional Accountancy"
  • "A model program for schools of professional accountancy"@en
  • "A model program for schools of professional accountancy"

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