change in accounting education and its impact on christian liberal arts colleges and universities（改变会计教育及其对基督教的影响文理学院和大学）.pdf

Change in Accounting Education and its Impact on Christian Liberal Arts Colleges and Universities Lynn Spellman White Trinity Christian College Since the 1980s business has expressed concern that the traditional approach to accounting education does not adequately prepare students for careers in business. Earlier calls made by business leaders for change in accounting education have largely gone unanswered by academic institutions. It is now clear that if accounting programs continue to resist change they will find themselves with decreasing numbers of students as well as decreasing numbers of companies interested in hiring their students. In hopes of drawing more attention from accounting educators and convincing educators of the urgent need for change, four of the major organizations in accounting: the IMA, the AICPA, the AAA, and the Big 5 professional services firms, combined efforts and jointly sponsored the 2000 report, Accounting Education: Charting the Course through a Perilous Future. The purpose of this paper is to explore how issues identified in this report impact accounting programs at Christian Liberal Arts colleges and universities, and how these institutions can best prepare graduates for careers in accounting. Change in Accounting Education and its Impact on Christian Liberal Arts Colleges and Universities Lynn Spellman White Trinity Christian College Abstract Since the 1980s business has expressed concern that the traditional approach to accounting education does not adequately prepare students for careers in business. Earlier calls for change in accounting education have largely gone unanswered by academic institutions. It is now clear that if accounting programs continue