U.S. accounting education: Misalignment with the needs of small and medium companies

Date
2014
Authors
Burke, Megan M.
Gandolfi, William R.
Journal Title
Journal ISSN
Volume Title
Publisher
The Clute Institute
Abstract

This study looks to answer the question, “Does the current accounting educational system in the United States focus too heavily on the requirements of large (and SEC registered) companies at the expense of small companies and individuals who comprise the primary clientele of most practicing CPAs?” This investigation surveys CPAs regarding their perceptions of the focus of their accounting education. The results of the survey suggest that the current accounting curriculum does not focus enough on the accounting needs of small businesses. Suggestions for improvement in the curriculum include adding small business coverage in accounting courses, including more general business courses, requiring more hands-on practice with the material and adding internships with smaller firms

Description
Article originally published by American Journal of Business Education (AJBE), 7(4), 339–348. Published online 2014. https://doi.org/10.19030/ajbe.v7i4.8813.
Keywords
Accounting education, Small business, Accounting curriculum
Citation
This is the published version of an article that is available at https://doi.org/10.19030/ajbe.v7i4.8813. Recommended citation: Burke, M. M., & Gandolfi, W. R. (2014). U.S. accounting education: Misalignment with the needs of small and medium companies. American Journal of Business Education (AJBE), 7(4), 339–348. This item has been deposited in accordance with publisher copyright and licensing terms and with the author’s permission.