Acounting Educators Prepare for the 21st Century

Abstract

Accounting education in the United States is in the midst of change, with the Accounting Education Change Commission as a catalyst. This paper explores the forces motivating the changes, the types of changes needed, and the reactions of universities to the need for change. To produce graduates prepared for the accounting profession in the twenty-first century, programmes need to define accounting broadly, teach a process of problem solving, not just knowledge of techniques, rules, and regulations, and create an applicationfor life-long learning.