An Overview of Undergraduate Accounting Education at AACSB Accredited Accounting Programs

摘要

This paper examines that portion of an undergraduate business degree controlled by the accounting faculty at schools accredited in accounting by AACSB International. The authors obtained a list of all AACSB schools with accounting accreditation as of March 15, 2004 from www.aacsb.edu. Then a thorough examination of each school's web site was conducted to gather information concerning requirements for an undergraduate business degree with an accounting major. The study undertakes an examination of all accounting courses required in an undergraduate degree either by the school in its common core or by the accounting faculty in the major. Course descriptions have been evaluated for each accounting course included in the business core and accounting major requirement. The objective was to determine both the percentage of the degree controlled by the accounting faculty as well as to determine both the accounting and non-accounting courses faculties consider relevant.