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- Title
Concentrations in the Undergraduate Accounting Major: Preparing Students for the Evolving CPA and Beyond.
- Authors
Beg, Zeshawn; Miller, Stephanie D. M.; Sheikh, Aamer
- Abstract
The National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA) have proposed a new "core + disciplines" licensure model for the Certified Public Accountant (CPA) qualification (NASBA 2020; NASBA and AICPA 2020). We first check whether any of the top undergraduate accounting programs in the United States offer any concentrations that conform to this proposed model. We find that less than 20 percent of the top undergraduate programs in accounting offer any concentrations and that these concentrations do not conform to the proposed licensure model. Then, we suggest concentrations that better equip undergraduate accounting students to earn the CPA license under the proposed model. We also propose one concentration for students who do not plan to become CPAs.
- Subjects
AMERICAN Institute of Certified Public Accountants; ACCOUNTANTS; UNDERGRADUATE programs; ACCOUNTING students; UNDERGRADUATES; ACCOUNTING
- Publication
Business Education Innovation Journal, 2020, Vol 12, Issue 2, p96
- ISSN
1945-0915
- Publication type
Article