How did the accounting community modify its academic programs when faced
with the 150-hour requirement and other forces for change? This paper
examines the changes in accounting programs within the context of two external
forces, the 150-hour legislation and AECC recommendations, and two internal
constraints, institution size and AACSB accreditation. Department chairpersons
and program administrators provided data on the design of accounting programs,
including structure, types of curricular changes, and offered concentrations. The
results of the study indicate that the majority of respondents attribute importance
to the AECC recommendations and the 150-hour requirement in designing
program changes. However, institutions grouped by size and accreditation
status differ significantly in the importance of the AECC recommendations, types
of curricular changes, and concentrations offered.