TAILIEUCHUNG - Position Statement Number One Objectives of Education for Accountants

More precisely, the question to be addressed is whether there are substitutes available at less cost than the true cost of Chemical A. Substitutes that meet this requirement will not always be available. For instance, "retro-fitting" existing production facilities in order to employ substitutes is, as a rule, likely to be quite expensive. The availability of financially viable alternative actions may be higher at the design stage of a process or product's development. 6 It should also be noted that technological issues are not the only factors than can constrain a firm's ability to pursue alternative actions. In some cases, environmental regulation itself may constrain. | Position and Issues Statements of the Accounting Education Change Commission Position Statement Number One Objectives of Education for Accountants September 1990 CONTENTS OBJECTIVES DESIRED CAPABILITIES Skills Knowledge Professional Orientation COURSES AND COURSE CONTENT General Education General Business Education General Accounting Education Specialized Accounting Education INSTRUCTIONAL METHODS APPENDIX A Learning to Learn APPENDIX B Composite Profile of Capabilities Needed by Accounting Graduates The Accounting Education Change Commission was appointed in 1989 by the American Accounting Association and supported by the Sponsors Education Task Force representing the largest public accounting firms in the United States. Its objective is to be a catalyst for improving the academic preparation of accountants so that entrants to the accounting profession possess the skills knowledge and attitudes required for success in accounting career paths. This document may be copied without restriction. OBJECTIVES OF EDUCATION FOR ACCOUNTANTS The purpose of this Statement is to set out the Commission s views on the objectives of Education for accountants. The Commission believes such a statement will provide a focus for those participating in the work of improving accounting education. The Commission s aim is to enlist the cooperation and creativity of the academic community and other stakeholders to bring about needed changes in accounting education. The need for changes has arisen because accounting programs have not kept pace with the dynamic complex expanding and constantly changing profession for which students are being educated. The need has been documented in Future Accounting Education Preparing for the Expanding Profession the Bedford Committee Report and Perspectives on Education Capabilities for Success in the Accounting Profession . The Commission defines the accounting profession broadly. It includes career paths in public accounting as practice in large medium .

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