THE ROLE OF ACCOUNTING CURRICULA IN BUSINESS EDUCATION: A LOOK AT THE NATIONAL BUSINESS EDUCATION ASSOCIATION’S NEW STANDARD

Harold Chime Okere
Walden University & Lane College

ABSTRACT

The objective of this study is to evaluate and describe the role of accounting education curricula in business education’s quest to produce globally literate knowledge worker. The study evaluated the schism in Accounting, a division between academics and practitioners. The recommendations of the Accounting Education Change Commission (AECC) were reviewed. In addition, the 1986 Bedford Report on the Future Structure, Content, and Scope of Accounting Education was evaluated. The study augmented the National Business Education Association’s Standards (NBEAS) for business education curricula to enhance accounting educational programs development to functionally integrate into a synergistic whole. It was concluded that accounting curricula contributed to the main objective of business education, which is to educate students for business and about business. The achievement and sustainability of business education curricula are dependent on several stakeholder groups. This study utilized content analysis and focused on accounting educators’ influence on the success of students in accounting and business education programs.

Keywords: Accounting curricula, business education, academics, practitioner, pedagogy, schism in accounting