期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2017
卷号：21
期号：2
页码：1-17
语种：English
出版社：The DreamCatchers Group, LLC
摘要：A recurring theme in accounting education has been the call for a master’s degree to help prepare individuals entering the practice of public accounting (Whye, 2007). However, prescriptive graduate-level education has been subdued by stakeholders’ lack of agreement on a clear educational structure in addition to uncertainty as to who should be included in the professional accounting group. In 1988, the 150-hour requirement was advanced by 83% of American Institute of Certified Public Accountants (AICPA) voting membership but the initiative did not prescribe graduate education. Since that time, legislative changes have implemented some form of 150 h requirement in all states..
