History of Accounting Education.

Accounting education in universities began in the United States in 1883. The early professional accountants wanted the education model for accountants to be similar to the law and medicine model. They envisioned a liberal arts education followed by study in a professional school of accountancy. The pioneer university accounting programs focused on technical training and the CPA exam rather than the broad based liberal arts training desired by the profession. The accounting profession wanted changes a hundred years ago and they continue to want change today. Accounting education has been criticized for more than one hundred years. Despite numerous calls for accounting education change, widespread changes in curriculum have not occurred. This paper looks at the history of accounting education in universities in the United States. (Langenderfer, 1987) explains the value of looking back at the history of accounting education. The author states that understanding how accounting education has developed can provide perspective on where we are likely headed. [ABSTRACT FROM AUTHOR]