A moral pespective of the 150-hour requirement
1998; Elsevier BV; Volume: 16; Issue: 1 Linguagem: Inglês
10.1016/s0748-5751(98)00002-5
ISSN1873-1996
AutoresDiane A. Riordan, Mike Sullivan,
Tópico(s)Accounting Education and Careers
ResumoIn January 1988, the membership of the American Institute of Certified Public Accountants (AICPA) approved all six proposals that constitute the Plan to Restructure Professional Standards. Proposal VI of that plan proposed the adoption of a requirement that, after the year 2000, applicants for AICPA membership have at least 150 college-level semester hours, including a bachelor's degree or its equivalent. The additional educational requirement has widespread public policy implications as accounting educators provide or plan to provide an additional year of education for students preparing to enter the profession. Self-regulated professions, like accounting, have a major influence in deciding what good they serve and how they serve it. Moral responsibility requires accounting professionals and educators to question whether the requirement truly serves the public interest.
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