This study examined the accounting curricula of professional schools of accountancy and departments of accounting within colleges of business in an effort to determine the nature and extent of curriculum differences, if any. Differences in the various curricula were identified through an examination not only of course content, but also the related aspects of continuity, sequence, and integration provided by each curriculum. Accreditation status of the programs was analyzed to determine its association with curricular differences. / A content analysis was completed of accounting courses required by four professional school of accountancy programs and two traditional department of accounting programs. Matrices were then developed showing similarities and differences in subject matter for the several content areas of each program. Based on the content analysis, modal patterns or models were developed showing common course content for nonaccredited traditional or departmental programs, both nonaccredited and accredited professional schools of accountancy, all professional schools of accountancy, and all programs studied. The five models were then compared to determine similarities and differences. The continuity, sequence, and integration apparent in each curriculum was also analyzed. / Professional schools of accountancy offer curricula that are different from those of traditional programs, although the curricula are not consistent among these professional schools. Because the content and sequence of courses varies, the extent to which the curriculum of each professional school of accountancy facilitates continuity and integration also varies. Status as a professional school of accountancy does not appear to have a profound effect on curriculum, whereas program accreditation by the American Assembly of Collegiate Schools of Business is associated with differences in emphasis given to financial accounting and cost accounting. Nothing in this research indicates that professional schools of accountancy possess curricula that are not also attainable by traditional programs. / Source: Dissertation Abstracts International, Volume: 47-01, Section: A, page: 0104. / Thesis (Educat.D.)--The Florida State University, 1985.
| Identifer | oai:union.ndltd.org:fsu.edu/oai:fsu.digital.flvc.org:fsu_75751 |
| Contributors | YOST, GREGORY CONWELL., Florida State University |
| Source Sets | Florida State University |
| Detected Language | English |
| Type | Text |
| Format | 154 p. |
| Rights | On campus use only. |
| Relation | Dissertation Abstracts International |
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