Standards for Programs and Schools of Professional Accounting: Accounting Group Perceptions.

J. David Spiceland; Vincent C. Brenner; Bart P. Hartman

doi:10.2308/tar-4511722

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Standards for Programs and Schools of Professional Accounting: Accounting Group Perceptions.

J. David Spiceland¹; Vincent C. Brenner²; Bart P. Hartman¹

¹ Associate Professor, Louisiana State University 1 · ² Professor, Louisiana State University 2

The Accounting Review 1980

Abstract ABSTRACT: 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.

DOI: 10.2308/tar-4511722
Volume: 55 (1)
Pages: 134-143
Language: en
Export: BibTeX
Sources: openalex crossref