Presents a reply to comments made on the article "Some Observations on Student Values and Their Implications for Accounting Education," by Vincent Brenner. Relationship between attitudes and values; Reason for the adoption of the measurement technique; Need for awareness on the difference in attitudes or values between accounting students and non-accounting majors
This article focuses on the attitude of business students towards social problems. This paper reports comparisons which were made of entering freshmen who have elected a field of business at Virginia Tech with the national average for all curriculums. Of the business students 97.9% believed that the Federal government should do more about pollution, but this percentage was below the national average. Overall, the data indicated that entering business students seem to be strongly concerned about our social and economic problems. Accounting students were found to have positive attitudes toward parents, people in general, and authority, whereas creative writing students displayed negative attitudes. On the basis of this and other research, it seems logical to infer that accounting students are deeply concerned with social and economic problems. The challenge for accounting educators is to promote student interest in social and economic affairs and to assist the student in implementing his skills in a constructive manner toward a solution to these problems.
The AICPA's Board on Standards for Programs and Schools of Professional Accounting has proposed a set of standards for professional programs in accounting. Accounting groups potentially affected by the report were surveyed to determine the degree of support for the standards and the extent of concurrence among the various groups. Responses from accounting academicians, practicing certified public accountants, industrial accountants, and large firm controllers indicated some areas of substantial disagreement with the proposed standards. Furthermore, the results revealed an apparent lack of uniformity in concurrence among the various groups.
The article informs that the primary purpose of this study is to determine the subjective evaluations of both department heads and faculty members concerning the quality of selected journals. This is of value since the perceived quality of the journal is apparently an important factor in evaluating an article. In addition, it is also meaningful to compare the department heads' perceptions with the perceptions of the faculty members. Thus, another purpose of this study is to determine if any significant differences exist between department heads' and faculty members' perceptions of the quality of these journals. Data were obtained from a questionnaire sent to a random sample of 200 accounting faculty members and the department heads of the 163 schools of business accredited by the American Association of Collegiate Schools of Business. The questionnaire was divided into two sections. The first section provided a listing of 24 accounting and business related journals. The respondent was asked to evaluate the quality of each journal.
This paper reports on an attitudinal survey of accounting department chairpersons and college of business deans from AACSB schools. The questionnaire focused on the most crucial issues that have emerged from the debate about schools of professional accountancy. These issues were classified into four categories--autonomy, identity, relationships with practitioners and deterring factors. The deans viewed the deterring factors as being the most important issues; the chairpersons ranked autonomy as the most significant. Considerable disagreement over the specific issues was discovered. Overall, few deans seem to favor the professional school concept.