Date of Award


Document Type


Degree Name

Master of Arts


Business Administration


The purpose of this paper is to present an evaluation of present accounting educational programs and to suggest a plan of improvement, including both long-term and transitional goals, which if executed would result in better qualified young men and women entering the profession of public accounting.

This paper is limited in scope to a discussion of the standards of education for those who are preparing for careers in professional practice as certified public accountants. Few states attempt to define public accountancy comprehensively, but in general the public accountant is defined in certified public accountant legislation as one who holds himself out as an accountant qualified to render services of a professional nature. For the purpose of this paper, the practice of public accountancy by certified public accountants shall be deemed to consist of auditing, tax work, design, and installation of accounting systems, and certain other special services, including activity related to management, operating and organization problems.

To aid in understanding why these specific recommendations have been made, the paper begins with a presentation of material concerning the nature of the professional practice of certified public accountants. This preliminary discussion is followed by separate discussions of standards for admission to professional practice, education for accountants at the undergraduate collegiate level and professional accounting programs at the graduate level.