Title

Education of the professional accountant : an empirical study

Document Type

Journal article

Source Publication

Canadian Journal of Higher Education

Publication Date

1-1-1985

Volume

15

Issue

2

First Page

53

Last Page

73

Abstract

This paper (1) reviews the literature related to the educational needs of the professional accountant, including several major studies done in the United States, and the accreditation standards of the American Assembly of Collegiate Schools of Business (A.A.C.S.B.) and (2) investigates empirically the perceptions of Canadian accounting educators and practitioners of the educational needs of professional accountants to determine the extent to which these needs are being fulfilled by the current university undergraduate programs in Canada. The literature review confirms the theme that accountants should be broadly educated as well as being technically competent. A calendar review of eleven major Canadian universities provides an indication of the current structure of undergraduate accounting programs in Canada. An opinion survey of educators and practitioners suggests a rather different structure. Among other results, respondents of the survey suggested a higher percentage of general education be included in undergraduate accounting programs especially for certain Ontario and Quebec universities. A greater emphasis should be placed on English language and composition than currently prevails in many major universities. It is hoped that the analysis will prove useful to those involved in curriculum design at the baccalaureate level.

Print ISSN

03161218

Publisher Statement

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Full-text Version

Publisher’s Version

Recommended Citation

Kapoor, M. R., & Chan, K. H. (1985). Education of the professional accountant: An empirical study. Canadian Journal of Higher Education, 15(2) 53-73. Retrieved from http://ojs.library.ubc.ca/index.php/cjhe/article/view/182964/182945