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Taiwanese faculty and student percep...

Lee, Bey-Fen (Michelle).

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Taiwanese faculty and student perceptions of accounting education: Skills, competencies, and the 150-hour requirement for CPAs (China).

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Taiwanese faculty and student perceptions of accounting education: Skills, competencies, and the 150-hour requirement for CPAs (China)./
作者:	Lee, Bey-Fen (Michelle).
面頁冊數:	170 p.
附註:	Source: Dissertation Abstracts International, Volume: 65-04, Section: A, page: 1222.
Contained By:	Dissertation Abstracts International65-04A.
標題:	Education, Business. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3127831

Taiwanese faculty and student perceptions of accounting education: Skills, competencies, and the 150-hour requirement for CPAs (China).
Lee, Bey-Fen (Michelle).

Taiwanese faculty and student perceptions of accounting education: Skills, competencies, and the 150-hour requirement for CPAs (China). - 170 p.

Source: Dissertation Abstracts International, Volume: 65-04, Section: A, page: 1222.

Thesis (Ed.D.)--University of South Dakota, 2004.

In the 1960s, Roy and MacNeill (1967) examined "the common body of knowledge for certified public accountants" (CPAs) and concluded that the preparation for professional accountants should be at the graduate level and five years of college education were necessary to obtain the required skills and competencies to become a CPA. Effective 2000, the American Institute of Certified Public Accountants requires its membership applicants to have at least 150 hours of postsecondary education. Many leading accounting organizations and state governments supported the 150-hour educational requirement. As a result, 48 U.S. licensing jurisdictions have passed the 150-hour requirement as a prerequisite to sit for the CPA exam. Higher education institutions have changed or added to their accounting programs and curricula in response to the new rule. In spite of the movement toward the new requirement, the debates over its efficacy remain.Subjects--Topical Terms:

1017515
Education, Business.

Taiwanese faculty and student perceptions of accounting education: Skills, competencies, and the 150-hour requirement for CPAs (China).
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245 1 0 $a Taiwanese faculty and student perceptions of accounting education: Skills, competencies, and the 150-hour requirement for CPAs (China).
300 $a 170 p.
500 $a Source: Dissertation Abstracts International, Volume: 65-04, Section: A, page: 1222.
500 $a Director: Karen Card.
502 $a Thesis (Ed.D.)--University of South Dakota, 2004.
520 $a In the 1960s, Roy and MacNeill (1967) examined "the common body of knowledge for certified public accountants" (CPAs) and concluded that the preparation for professional accountants should be at the graduate level and five years of college education were necessary to obtain the required skills and competencies to become a CPA. Effective 2000, the American Institute of Certified Public Accountants requires its membership applicants to have at least 150 hours of postsecondary education. Many leading accounting organizations and state governments supported the 150-hour educational requirement. As a result, 48 U.S. licensing jurisdictions have passed the 150-hour requirement as a prerequisite to sit for the CPA exam. Higher education institutions have changed or added to their accounting programs and curricula in response to the new rule. In spite of the movement toward the new requirement, the debates over its efficacy remain.
520 $a In 2001, the CPA exam in Taiwan underwent some changes in the candidate requirements and the exam content. The changes included that the exam candidates were limited to accounting-major college graduates and that a CPA certificate would be awarded if a candidate passed all parts of the exam in three consecutive years. The minimum educational requirement remains at the junior college diploma level.
520 $a The purposes of this study were (1) to investigate the perceptions of Taiwanese faculty members and students regarding the required skills and competencies of an entry-level accountant and how these skills and competencies should be learned, (2) to explore the degree of support for the 150-hour requirement for CPAs among Taiwanese accounting faculty and students, and (3) to compare the perceptions of faculty members and students regarding the required accountants' skills and competencies and the 150-hour requirement for CPAs.
520 $a The study found that Taiwanese accounting faculty members and students perceived that (1) analytical thinking and problem solving were the most important skills of a competent accountant; (2) internships and continuing educational programs were the most valued educational means to learn the required skills and competencies of accountants; (3) faculty members and students generally did not advocate the 150-hour requirement; and (4) the minimum educational level for a CPA was a baccalaureate degree.
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