Controladoria nos eua

Accounting Education Series, Volume No. 16

Accounting Education: Charting the Course through a Perilous Future
W. Steve Albrecht, Brigham Young University Robert J. Sack, University of Virginia

Table of Contents Foreword About the Authors About the Sponsoring Organizations About the Sponsors Task Force Members • • • • • • • • CHAPTER 1 Why Accounting Education May Not Survive in the Future CHAPTER 2 Changes in the Business Environment CHAPTER 3 Fewer and Less Qualified Students Are Choosing Accounting as a Major CHAPTER 4 Why Accounting Practitioners and Educators Would Not Major in Accounting Again CHAPTER 5 Improving Accounting Education CHAPTER 6 Summary and Recommendations APPENDIX Our Research Methodology REFERENCES AND RESOURCES

A JOINT PROJECT OF: American Accounting Association American Institute of Certified Public Accountants Institute of Management Accountants Arthur Andersen • Deloitte & Touche • Ernst & Young KPMG • PricewaterhouseCoopers © 2000 by the American Accounting Association. All rights reserved. ISBN 0-86539-088-6 Printed in the United States of America American Accounting Association 5717 Bessie Drive Sarasota, FL 34233

Accounting Education: Charting the Course through a Perilous Future by W. Steve Albrecht and Robert J. Sack

Table of Contents

Foreword
All of us, as accounting educators, have been warned many times that accounting education must change if it is to be relevant and add value to our students and the community. Some educators have heard these warnings and have made significant changes to their programs and curricula. However, there is considerable evidence suggesting that changes to accounting education have not been pervasive or substantive enough. We are experiencing decreases in student enrollments and we still hear continued criticisms of our educational programs. Now, we are hearing disturbing statements by practicing accountants and even educators—statements that if they were completing their education