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ERIC Number: EJ859108
Record Type: Journal
Publication Date: 2009
Pages: 47
Abstractor: ERIC
Reference Count: 0
ISBN: N/A
ISSN: ISSN-0896-5811
The Present State of the Business Law Education of Accounting Students: The Business Law Professor's Perspective
Kocakulah, Mehmet C.; Austill, A. David; Long, Brett
Journal of Legal Studies Education, v26 n1 p137-183 Win-Spr 2009
The article aims to provide Certified Public Accountant (CPA) candidates, accounting faculty, the American Institute of Certified Public Accountants (AICPA), and the state boards of accountancy with an insight into the business law professor's perspective concerning the legal education of accountants. This article first describes various factors, including the positions taken by the fifty-four state boards of accountancy, the National Association of State Boards of Accountancy (NASBA), the AICPA, and the Association to Advance Collegiate Schools of Business International (AACSB) concerning the business law education of accounting graduates that have impacted business law curricula, and it reviews the literature as to the most appropriate business law education for accountants. It then compares the findings of a 1993 survey and a 2005 survey of business law professors concerning their perceptions of the legal training of accounting students, examining how those perceptions have changed over the twelve-year period. The surveys included questions concerning the respondent's perceptions of curricular content, importance of substantive law topics, integration of business law into accounting programs, and the quality of legal training accounting students receive. Finally, the article compares the perceptions and actions of business law professors with those of the major accounting organizations, finding that the major accounting organizations treat business law as a field of general business knowledge with decreasing relative importance to accounting graduates. The article recommends that business law professors join together with accounting professors in teaching and in scholarship to make the relevance of business law more transparent to both accounting graduates and practicing accountants. (Contains 18 tables and 135 footnotes.)
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Publication Type: Journal Articles; Reports - Evaluative
Education Level: Adult Education; Higher Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A