Changes to the Intermediate Accounting Course Sequence

Autor/inn/en	Davidson, Lesley H.; Francisco, William H.
Titel	Changes to the Intermediate Accounting Course Sequence
Quelle	In: American Journal of Business Education, 2 (2009) 7, S.55-60 (6 Seiten) PDF als Volltext kostenfreie Datei Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	1942-2504
Schlagwörter	Accounting; Curriculum Development; Curriculum Enrichment; School Surveys; Accreditation (Institutions); Teacher Attitudes; Program Attitudes; Educational Change; Educational Trends; Degree Requirements; Credits; Time Factors (Learning); Delivery Systems; Institutional Characteristics; College Programs + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Curriculum; Development; Curriculumentwicklung; Lehrplan; Entwicklung; Curriculum revision; Curriculumreform; Reform; Accreditation; Institution; Institutions; Akkreditierung; Staatliche Anerkennung; Institut; Lehrerverhalten; Bildungsreform; Bildungsentwicklung; Auslieferung; Studienprogramm
Abstract	There is an ever-growing amount of information that must be covered in Intermediate Accounting courses. Due to recent accounting standards and the implementation of IFRS this trend is likely to continue. This report incorporates the results of a recent survey to examine the trend of spending more course time to cover this additional material. Two-hundred universities throughout the United States were surveyed during the last two months of 2008 and the first two months of 2009 in order to gather the data used in this report . Eight questions were asked of the respondents ranging from accreditation of the program to the faculty attitudes and perceptions. The results indicate that forty percent of the universities surveyed required more than the standard two (3 credit hour) courses in Intermediate Accounting. Some of the universities that have made changes in their program now offer a three course Intermediate Accounting sequence while others are requiring two courses of four credit hours rather than the traditional three hours. There does not seem to be a direct correlation between AACSB accredited programs verses non-accredited. Both types of institutions did not statically differ in their course delivery methods. Several universities indicated that even though a change had not been made, it was being considered. (As Provided).
Anmerkungen	Clute Institute. 6901 South Pierce Street Suite 239, Littleton, CO 80128. Tel: 303-904-4750; Fax: 303-978-0413; e-mail: Staff@CluteInstitute.com; Web site: http://www.cluteinstitute.com
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01