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The Schism in Accounting
By Robert Bloom, H. G. Heymann, Jayne Fuglister, Marilynn Collins
172 pages
- Contributors:
- Publisher:
- Quorum Books
- Place of publication:
- Westport, CT
- Publication year:
- 1994
- Subjects:
Synopsis
This book analyzes the schism between accounting practitioners and academics. The book supports the efforts of the Accounting Education Change Commission and other interest groups in their calls for sweeping reforms in accounting education. The authors focus on the division that has separated practitioners from academics before the turn of the century in the United States. This schism evolved from differing views about the best preparation for entry-level professional accountant jobs. Over time, ...
This book analyzes the schism between accounting practitioners and academics. The book supports the efforts of the Accounting Education Change Commission and other interest groups in their calls for sweeping reforms in accounting education. The authors focus on the division that has separated practitioners from academics before the turn of the century in the United States. This schism evolved from differing views about the best preparation for entry-level professional accountant jobs. Over time, the schism has included many other concerns ranging from arguments about particular accounting techniques to debates over the role of accounting in a free society.
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Table of contents
The first page of every section is available free to non-members – click a section heading to start reading now!
- Title Page iii
- Contents v
- Contents vii
- Preface ix
- 1 A Philosophical View of the Schism 1
- 2 The History of the Schism 7
- 3 Other Views of the Schism 23
- 4 The Function of the Schism 31
- Note 45
- 5 Current Changes In The Accounting Environment 47
- 6 The Status of Accounting Education 59
- 7 Current Changes In Accounting Education 69
- 8 Conclusion 83
- Epilogue 85
- Appendix 1: the Bedford Report 89
- Appendix 2: Aecc Urges Priority For Teaching in Higher Education 117
- Title Page iii
- Contents v
- Contents vii
- Preface ix
- 1 A Philosophical View of the Schism 1
- 2 The History of the Schism 7
- 3 Other Views of the Schism 23
- 4 The Function of the Schism 31
- Note 45
- 5 Current Changes In The Accounting Environment 47
- 6 The Status of Accounting Education 59
- 7 Current Changes In Accounting Education 69
- 8 Conclusion 83
- Epilogue 85
- Appendix 1: the Bedford Report 89
- Appendix 2: Aecc Urges Priority For Teaching in Higher Education 117
- Appendix 3: Objectives Of Education for Accountants 119
- Appendix 4: Aecc Urges Decoupling of Academic Studies And Professional Accounting Examination Preparation 129
- Appendix 5: the First Course In Accounting 131
- Appendix 6: the Importance Of Two-Year Colleges For Accounting Education 135
- Appendix 7: Commentary On Bridging the Gap Between Accounting Education and Practice 137
- References 145
- Index 151
- About the Authors *