Details

Autor(en) / Beteiligte

• Pastore, Joseph M

Titel

Developing an Academic Accreditation Process Relevant to the Accounting Profession

Ist Teil von

• The CPA journal (1975), 1989-05, Vol.59 (5), p.18

Ort / Verlag

New York: New York State Society of Certified Public Accountants

Erscheinungsjahr

1989

Beschreibungen/Notizen

• While there may be little disagreement about the need for measures of the effectiveness of accounting education, there is much less consensus on what constitutes an effective measure. Debates about evaluating educational programs often lead to disputes over methodology and jurisdiction. The accounting profession's participation in the accreditation of accounting programs is well documented, but there is concern over whether the accreditation process has reached deeply enough into collegiate programs to effect a broad-based concern for quality. The consumer may be more confused than enlightened by an accounting accreditation standard. Enhancing the accounting accreditation system requires at least 3 improvements in current policy: 1. the adoption of a more contingent set of standards, 2. the need to maintain an aspect of independence similar to that found in an audit function, and 3. the need to apply the basic accounting postulate of disclosure.