A Summary of Developments in Accounting Education in the United States 1990–2015

• Main Authors: G.J. Previts, J. Jewkes
• Format: Article
• Language: Russian
• Published: Government of Russian Federation, Financial University 2018-09-01
• Series: Учёт. Анализ. Аудит
• Subjects: accounting education in the united states; public accounting association; professional culture; the structure of the curriculum; business core; the core of accounting and the area of specialization
• Online Access: https://accounting.fa.ru/jour/article/view/26

The article examines the consequential long-term professional experience of the reforms of higher education in accounting in the United States, which started in the sixties of the last century and is continuing today. This is the joined efforts of non-governmental associations, first and foremost, the American Association of Accountants (AAA) and accountants-academic theorists as well as accountants practitioners. The article considers the publications of leading scientists, who have summarised the experience in the development of the profession and who showed the directions of its development. Particular attention is paid to the conclusion that today an accountant must possess a broad cultural base in the framework of preparation for the professional career in public accounting, industrial accounting or teaching accounting. This article suggests some ways in which accountants can adapt to their rapidly changing working environment. The attention is drawn to the fact that the constant improvement of the effectiveness of the curriculum should be based on the structure of the curriculum, derived from a set of clearly defined goals. The authors of this publication refer the readers to specific articles, which contain the examples of curriculum structure that includes the business core, the core of accounting and the area of specialization of an accounting specialist.