東華大學圖書館 |

語系: 繁體中文

說明(常見問題)

回圖書館首頁

手機版館藏查詢

登入

回首頁

切換: 標籤 | MARC模式 | ISBD

A comparative analysis of practition...

The University of North Dakota.

FindBook

Google Book

Amazon

博客來

A comparative analysis of practitioner and educator preferences regarding accounting curriculum meeting the 150-hour requirement.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	A comparative analysis of practitioner and educator preferences regarding accounting curriculum meeting the 150-hour requirement./
作者:	Crawford, David L.
面頁冊數:	139 p.
附註:	Adviser: David Yearwood.
Contained By:	Dissertation Abstracts International69-08A.
標題:	Business Administration, Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3324264
ISBN:	9780549754770

A comparative analysis of practitioner and educator preferences regarding accounting curriculum meeting the 150-hour requirement.
Crawford, David L.

A comparative analysis of practitioner and educator preferences regarding accounting curriculum meeting the 150-hour requirement. - 139 p.

Adviser: David Yearwood.

Thesis (Ph.D.)--The University of North Dakota, 2008.

Accounting education has been controversial for several decades because of diverse interests among stakeholders regarding content, structure, competencies, and experience needed by entry-level accountants. Elevating debate was the introduction and adoption of a 150-hour requirement among most of the 55 jurisdictions that regulate public accounting. Although the 150-hour requirement stipulates the minimum number of credit hours and a baccalaureate or higher degree, considerable flexibility exists for accounting programs as to coursework and level of education. Additionally, little uniformity exists regarding the amount and type of experience required for certification or licensure. Such diverse conditions, along with widespread implementation of the 150-hour requirement, prompted this study to focus on curricular components of content, program structure, and experiential requirements that are ongoing academic questions in accounting.

ISBN: 9780549754770Subjects--Topical Terms:

1020666
Business Administration, Accounting.

A comparative analysis of practitioner and educator preferences regarding accounting curriculum meeting the 150-hour requirement.
LDR:03383nmm 2200313 a 45 001 890879
005 20101105
008 101105s2008 ||||||||||||||||| ||eng d
020 $a 9780549754770
035 $a (UMI)AAI3324264
035 $a AAI3324264
040 $a UMI $c UMI
100 1 $a Crawford, David L. $3 1064850
245 1 2 $a A comparative analysis of practitioner and educator preferences regarding accounting curriculum meeting the 150-hour requirement.
300 $a 139 p.
500 $a Adviser: David Yearwood.
500 $a Source: Dissertation Abstracts International, Volume: 69-08, Section: A, page: 3198.
502 $a Thesis (Ph.D.)--The University of North Dakota, 2008.
520 $a Accounting education has been controversial for several decades because of diverse interests among stakeholders regarding content, structure, competencies, and experience needed by entry-level accountants. Elevating debate was the introduction and adoption of a 150-hour requirement among most of the 55 jurisdictions that regulate public accounting. Although the 150-hour requirement stipulates the minimum number of credit hours and a baccalaureate or higher degree, considerable flexibility exists for accounting programs as to coursework and level of education. Additionally, little uniformity exists regarding the amount and type of experience required for certification or licensure. Such diverse conditions, along with widespread implementation of the 150-hour requirement, prompted this study to focus on curricular components of content, program structure, and experiential requirements that are ongoing academic questions in accounting.
520 $a Given the prominent influence on accounting education by practitioners and educators, this study surveyed both groups in an eleven state Midwest region of the United States that had adopted the 150-hour requirement. Questions related to curricular issues in accountancy guided the development of survey questionnaires administered to a random sample consisting of 1,000 Managing Partners at CPA firms, and concurrently, to 187 Accounting Chairpersons from baccalaureate and higher institutions.
520 $a This study found that the 150-hour requirement influences the time commitment and kind of educational structure preferred by practitioners and educators. The study also revealed that neither practitioners nor educators support specialization during the educational experience. Majorities from both accounting groups prefer two years of experience prior to licensure for entry-level accountants with practitioners clearly choosing public accounting over other work experience. There were significant differences between practitioners and educators as to appropriate subject/course offerings at both the undergraduate and graduate level. However, while specific differences were identified at the undergraduate level of education, findings are more ambiguous at the graduate level. Finally, both practitioners and educators ranked their own group highest among certain other stakeholder groups regarding the level of authority to prescribe curriculum.
590 $a School code: 0156.
650 4 $a Business Administration, Accounting. $3 1020666
650 4 $a Education, Business. $3 1017515
650 4 $a Education, Higher. $3 543175
690 $a 0272
690 $a 0688
690 $a 0745
710 2 $a The University of North Dakota. $3 1019287
773 0 $t Dissertation Abstracts International $g 69-08A.
790 $a 0156
790 1 0 $a Yearwood, David, $e advisor
791 $a Ph.D.
792 $a 2008
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3324264