Abstract

This paper presents an application of a curriculum reform model to a real world situation at East Carolina University. It reviews accounting curricula and the impetus for change in accounting programs with special attention given to three forces driving accounting curriculum reform: 1. 1. the American Institute of Certified Public Accountants (AICPA) call for a 150-semester-hour requirement for membership. 2. 2. the American Assembly of Collegiate Schools of Business' (AACSB) new accreditation standards, and 3. 3. the changing needs and expectations of the accounting profession. After an examination of how these and several other factors influence the accounting curriculum, reform strategies are discussed. A case study outlining the process that East Carolina University (ECU) underwent to achieve its new dual track accounting curriculum is presented. The dual tracks consist of a 120-h BSBA with a concentration in managerial accounting and a 150-h BSA/MSA in accounting.

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