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A Longitudinal Analysis Of Changes In Accounting Curriculum Requirements Since The Perry Commission Report, William Homer Black

Electronic Theses and Dissertations

This dissertation develops a consistent structure that documents the state of undergraduate and graduate accounting education in the United States and how it has changed from the 1960s to the present. It includes a literature review that summarizes major developments affecting accounting education to provide a historical context relevant to current efforts to accomplish educational change. The analysis identifies patterns in educational requirements and compiles information that may instruct educational policy discussions. It considers the recommendations of the Beamer Committee, policy statements of the AICPA, and the influences of accounting accreditation and the move to 150-hour educational requirements. In combination, …