頁籤選單縮合
題 名 | Business School Accreditation Bodies: Beneficial or Dysfunctional? |
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作 者 | Smith, Gene; | 書刊名 | Academy of Taiwan Business Management Review |
卷 期 | 4:3 2008.12[民97.12] |
頁 次 | 頁23-29 |
分類號 | 490.3 |
關鍵詞 | |
語 文 | 英文(English) |
英文摘要 | Should a PhD be the primary requirement for an accounting instructor or should accrediting requirements be modified to seriously consider individuals that possesses a master’s degree, a CPA and/or significant work experiences? A survey was developed to enlist from accounting educators and practitioners their ranking of appropriate educational backgrounds for accounting faculty. The educational backgrounds listed on the survey were: 1. PhD with 5+ years work experience as either public or management accountant. 2. PhD with less than 5 years work experience as either a public or management accountant. 3. MBA or Master’s of Accountancy and 5+ years work experience as either public or management accountant. 4. MBA or Master’s of Accountancy and less than 5 years work experience as either public or management accountant. 5. BBA-Accounting and 10+ years work experience as either public or management accountant. In summary, the educators and practitioners believe the best combination is a PhD with work experience. After this combination, the educators place more reliance on the educational background and less emphasis on the work experience. The practitioners are just the opposite placing more reliance on work experience and less reliance on the educational background. The AACSB and ACBSP should seriously consider whether their present requirements are assisting or harming the universities and colleges in preparing students for entering the workforce as evidenced by the results of the aforementioned surveys. Educators place significantly more reliance on educators having terminal degrees than practitioners. Practitioners place more reliance of work experiences than educators. The time has arrived for the accrediting institutions and educators to listen to their former students and hiring authorities concerning their positions that educators need practical work experiences. A PhD without practical work experience is not a sufficient background for teaching undergraduate accounting courses. |
本系統中英文摘要資訊取自各篇刊載內容。