Accounting Educators' Concerns About the AECC Position and Issues Statements

Knowledge base and skill development in accounting education: Evidence from China

“…For instance, expanding the knowledge and skill components in the accounting curriculum, increasing the training of studentsÕ abilities for learning how to learn, communication proficiency, new technology literacy, and skills of analytical thinking and problemsolving have been advocated by various studies on accounting education reform since the late 1980s (Albrecht & Sack, 2000;AICPA, 1998;Sundem, 1992;Williams, 1994). Some changes have been initiated in accounting education in the US because of prior calls for reforms (Cummings, Bennett, & Normand, 2001;Forristal, 2002;Lux, 2000).…”

“…To meet the needs for a balanced training of knowledge and skills, changes should also be made in the pedagogy of accounting programs. Innovative teaching methods such as case analysis, roleplaying, analysis of information, real company-assignments, and technology assignments must be employed to a greater extent in order to fulfill the objectives of accounting education reform (Albrecht & Sack, 2000;Boyce, 1999;Burnett, 2003;Chabrow & Hayes, 2001;Cummings et al, 2001;Gill, 1998;Lux, 2000). Getting students to actively participate in their education is also crucial to the success of accounting education reform.…”

A factor analysis on knowledge and skill components of accounting education: Chinese case

“…For instance, American Association of Accounting (AAA), the leading US academic accounting organization, has made continuing efforts to promote accounting education reform in the US since the mid 1980s. Several subcommittees under AAA conducted reviews of accounting education programs and issued their reports on the necessity and direction of accounting education reform in the US (AECC, 1990(AECC, , 1996AAA, 1986;Lux, 2000;Sundem, 1992;Williams, 1993Williams, , 1994Wilson & Baldion, 1995).…”

“…In the western countries, several studies and reports have identified the problems of the traditional accounting education programs that overemphasize training students for professional qualification examinations even at the expense of broader knowledge base and professional skills in accounting education (Barsky, Catanach, & Kozlowski, 2003;Cummings, Bennett, & Normand, 2001;Gibbin, 2002;Kimmel, 1995;Sundem, 1992). Serious criticisms from the accounting profession and practitioners, along with rapid growth of high-tech production, economic globalization and intensified competition in the business world, have prompted accounting educators in the US and other countries to pursue accounting education reform in recent years (Burnett, 2003;Forristal, 2002;Howieson, 2003;Lux, 2000;Montano, Anes, Hassall, & Joyce, 2001;Taylor & Rudnick, 2005). A few studies sponsored by the professional and academic bodies in the US have outlined what must be changed or what should be the needed knowledge and skill components in accounting education under the new business environment, such as broadening the knowledge base and fostering professional skills in accounting education.…”

Accounting reform of higher education: A social and managerial analysis in the era of digital intelligence

“…It is the need of time to pay attention to the application of real cases in accounting [2], and as a recommendation, training of accounting talents should be guided by the needs of economic development [3]. The purpose of accounting talent training is to enable students to actively adapt to the development need of the market economy.…”