Grading Accounting Education amid Changing CPA Standards


  • Valerie Colleen Milliron


Based on data collected with the help of the California Society of CPAs, this study details the educational views of 30 experienced practitioners augmented by two focus group sessions and a survey of 85 young emerging professionals. These findings are viewed through the lens of prior literature, social science research on developing professional expertise and the international accounting education standards. The results reaffirm that a broad base of knowledge beyond technical accounting is an essential foundation for success. A balanced academic program with an emphasis on developing communication skills and analytical thinking is highly preferred and there is receptivity to alternative faculty models and a questioning of the efficacy of AACSB accreditation in meeting these program goals. The practitioners polled prefer quality over quantity, favoring increased pre-certification units, CPA exam rigor, and the lengthening of practice experience requirements. These results corroborate the merit of current international accounting education standards and recent pre-certification changes in California which mandate 30 additional accounting and ethics units.


Additional Files






How to Cite

Grading Accounting Education amid Changing CPA Standards. (2012). The Accounting Educators’ Journal, 22.