RAISING STUDENT AWARENESS OF MANAGEMENT ACCOUNTING: A PILOT PROGRAM WITH PROMISE

摘要

From the time students select accounting as their major and until they graduate, they are inundated with courses and information focused on public accounting rather than management accounting. The curriculum for a typical undergraduate accounting major will include at least two intermediate financial accounting courses and at least one auditing course. Compare this to the one upper-level management accounting course typically required. The disparity sometimes continues with student organizations. On most campuses, the primary student accounting organization is Beta Alpha Psi, and a majority of its speakers focus on public accounting. Therefore, it isn't surprising that most students, especially the top ones, aspire to attain the CPA (Certified Public Accountant) credential rather than the CMA~® (Certified Management Accountant) credential.