{"id":"https://openalex.org/W336663998","doi":null,"title":"The Future of Undergraduate Accounting Programs and Curricula","display_name":"The Future of Undergraduate Accounting Programs and Curricula","publication_year":2013,"publication_date":"2013-06-22","ids":{"openalex":"https://openalex.org/W336663998","mag":"336663998"},"language":"en","primary_location":{"id":"mag:336663998","doi":null,"is_oa":false,"landing_page_url":"https://www.questia.com/library/journal/1G1-350573419/the-future-of-undergraduate-accounting-programs-and","pdf_url":null,"source":{"id":"https://openalex.org/S2764513795","display_name":"Management accounting quarterly","issn_l":"1528-5359","issn":["1528-5359"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Management accounting quarterly","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Robert A. Singer","orcid":"https://orcid.org/0000-0001-9730-1261","observed_orcids":["https://orcid.org/0000-0001-9730-1261"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Robert A. Singer","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-9730-1261","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5073008179","display_name":"Traci Wiesner","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Traci Wiesner","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.9938,"has_fulltext":false,"cited_by_count":5,"citation_normalized_percentile":{"value":0.92050745,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"14","issue":"4","first_page":"22","last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12671","display_name":"Management and Marketing Education","score":0.0,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/undergraduate-accounting-education","display_name":"undergraduate accounting education","score":0.9229999780654907},{"id":"https://openalex.org/keywords/accounting-curriculum-reform","display_name":"accounting curriculum reform","score":0.7749999761581421},{"id":"https://openalex.org/keywords/student-centered-learning","display_name":"student-centered learning","score":0.9629999995231628},{"id":"https://openalex.org/keywords/interactive-learning","display_name":"interactive learning","score":0.671999990940094},{"id":"https://openalex.org/keywords/conceptual-learning","display_name":"conceptual learning","score":0.7289999723434448},{"id":"https://openalex.org/keywords/case-studies","display_name":"case studies","score":0.4749999940395355},{"id":"https://openalex.org/keywords/research-projects","display_name":"research projects","score":0.4519999921321869},{"id":"https://openalex.org/keywords/critical-thinking","display_name":"critical thinking","score":0.5099999904632568},{"id":"https://openalex.org/keywords/lecture-based-teaching","display_name":"lecture method","score":0.5360000133514404},{"id":"https://openalex.org/keywords/simulation-based-training","display_name":"simulation-based training","score":0.5080000162124634},{"id":"https://openalex.org/keywords/collaborative-learning","display_name":"cooperative learning","score":0.4819999933242798},{"id":"https://openalex.org/keywords/student-engagement","display_name":"student engagement","score":0.43700000643730164},{"id":"https://openalex.org/keywords/american-accounting-association","display_name":"American Accounting Association","score":0.5230000019073486},{"id":"https://openalex.org/keywords/american-institute-of-certified-public-accountants","display_name":"AICPA","score":0.847000002861023}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6407148838043213},{"id":"https://openalex.org/C47177190","wikidata":"https://www.wikidata.org/wiki/Q207137","display_name":"Curriculum","level":2,"score":0.6363970041275024},{"id":"https://openalex.org/C2776034101","wikidata":"https://www.wikidata.org/wiki/Q1509347","display_name":"Commission","level":2,"score":0.6149218678474426},{"id":"https://openalex.org/C46304622","wikidata":"https://www.wikidata.org/wiki/Q374814","display_name":"Certification","level":2,"score":0.520216166973114},{"id":"https://openalex.org/C30038468","wikidata":"https://www.wikidata.org/wiki/Q4354775","display_name":"Memorization","level":2,"score":0.4740569293498993},{"id":"https://openalex.org/C145420912","wikidata":"https://www.wikidata.org/wiki/Q853077","display_name":"Mathematics education","level":1,"score":0.3914613723754883},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3500515818595886},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.33310651779174805},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3277393579483032},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.3260800838470459},{"id":"https://openalex.org/C19417346","wikidata":"https://www.wikidata.org/wiki/Q7922","display_name":"Pedagogy","level":1,"score":0.3153398931026459},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.20178157091140747},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:336663998","doi":null,"is_oa":false,"landing_page_url":"https://www.questia.com/library/journal/1G1-350573419/the-future-of-undergraduate-accounting-programs-and","pdf_url":null,"source":{"id":"https://openalex.org/S2764513795","display_name":"Management accounting quarterly","issn_l":"1528-5359","issn":["1528-5359"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Management accounting quarterly","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/4","score":0.975600004196167,"display_name":"Quality education"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W285721944","https://openalex.org/W4389635897","https://openalex.org/W2080893615","https://openalex.org/W136140866","https://openalex.org/W2993096146","https://openalex.org/W7208572425","https://openalex.org/W7164642366","https://openalex.org/W164349779","https://openalex.org/W2206137965","https://openalex.org/W2784097420"],"abstract_inverted_index":{"Structual":[0],"change":[1],"in":[2,158,174,269,288,304,335,425,502,508,572],"accounting":[3,77,92,106,177,229,277,324,345,389,446,461,479,520,573],"education":[4,31,230,447],"is":[5,81,94,182,202,234,513],"long":[6],"overdue.":[7],"The":[8,45,253,522,544],"2012":[9],"Pathways":[10,312,412],"Commission":[11,46,254,313],"report,":[12],"issued":[13],"by":[14,184,357,471],"the":[15,21,65,90,126,148,153,164,175,187,280,311,323,328,340,396,411,422,426,455,488,535,548,553,564],"American":[16,22],"Accounting":[17],"Association":[18],"(AAA)":[19],"and":[20,54,61,79,108,195,212,223,244,250,292,307,332,379,457,467,478,560],"Institute":[23],"of":[24,82,167,321,432,464,476,491,534,546],"Certified":[25],"Public":[26],"Accountants":[27],"(AICPA),":[28],"suggests":[29,255,315],"undergraduate":[30,344,405,445],"should":[32,347],"have":[33,170,527],"a":[34,119,133,197,257,318,434,531,557],"foundational":[35],"program":[36,93,407,456,558],"paradigm":[37,518],"that":[38,101,123,169,246,343,429,506,562,567],"would":[39,364,391,448],"anchor":[40],"studies":[41,211],"to":[42,64,85,104,137,171,189,236,275,286,299,327,333,350,372,444,473,498,505,555],"real-world":[43,76],"settings.":[44],"also":[47,273],"advocates":[48],"for":[49,161,204,297,395,539,571],"closer":[50],"links":[51],"between":[52,59],"research":[53,69,213,293],"practice":[55,60],"as":[56,58,209,301],"well":[57],"education.":[62],"According":[63],"Commission,":[66],"existing":[67],"academic":[68],"has":[70,551],"become":[71],"too":[72],"far":[73],"removed":[74],"from":[75,125,267],"problems":[78],"thus":[80],"little":[83,240,528],"use":[84],"current":[86,492],"practitioners.":[87],"Regarding":[88],"education,":[89],"typical":[91],"built":[95],"on":[96,135,143,157,242,354,410,420],"an":[97,144,359,383,404],"outmoded":[98],"lecture":[99],"model":[100,260,272,408,559],"requires":[102],"students":[103,129,219,266,298,494,526],"memorize":[105],"rules":[107],"then":[109],"apply":[110],"them":[111],"while":[112],"solving":[113,540],"structured":[114],"problems.":[115,543],"When":[116],"confronted":[117],"with":[118,239,279],"more":[120,205,264,529],"detailed":[121],"problem":[122,149],"varies":[124],"textbook":[127],"exercise,":[128],"are":[130,295,302,496,569],"often":[131,181,495],"at":[132,231,453],"loss":[134],"where":[136],"begin.":[138],"Often,":[139],"after":[140],"performing":[141],"poorly":[142],"exam,":[145],"they":[146,284],"complain":[147],"was":[150],"not":[151],"like":[152],"ones":[154],"we":[155,402,417],"worked":[156],"class":[159],"or":[160,517],"homework.":[162],"Given":[163],"sheer":[165],"quantity":[166],"areas":[168],"be":[172,348,392],"covered":[173],"intermediate":[176],"series,":[178],"course":[179,458,504],"coverage":[180],"limited":[183,235,552],"time,":[185],"forcing":[186],"instructor":[188],"quickly":[190],"go":[191],"over":[192],"key":[193],"concepts":[194,222],"work":[196],"few":[198],"exercises.":[199],"Little":[200],"time":[201],"available":[203],"creative":[206],"assignments,":[207],"such":[208,256,433],"case":[210],"projects.":[214],"These":[215],"higher-level":[216],"exercises":[217],"help":[218],"think":[220],"through":[221],"explore":[224],"their":[225,289],"significance.":[226],"In":[227,337,399,415,510],"short,":[228],"many":[232],"universities":[233],"content":[237],"learning":[238,259,356],"emphasis":[241,353],"curricula":[243],"assignments":[245,370],"emphasize":[247,563],"abstract":[248],"reasoning":[249],"critical":[251],"thinking.":[252],"passive":[258],"may":[261],"discourage":[262],"brighter,":[263],"capable":[265],"majoring":[268],"accounting.":[270],"This":[271],"fails":[274],"provide":[276],"graduates":[278,316,390],"higher":[281],"skill":[282,565],"level":[283],"need":[285,317],"succeed":[287],"careers.":[290],"Collaboration":[291],"skills":[294,303,537],"important":[296],"master,":[300],"public":[305],"speaking":[306],"report":[308,314,375,428],"writing.":[309],"Moreover,":[310],"better":[319,393],"understanding":[320],"how":[322],"profession":[325],"contributes":[326],"global":[329],"business":[330],"environment":[331],"society":[334],"general.":[336],"this":[338,400,484],"regard,":[339],"commissioners":[341],"assert":[342],"programs":[346],"restructured":[349],"place":[351],"greater":[352],"conceptual":[355],"adopting":[358,382],"interactive":[360,384],"approach.":[361],"Doing":[362],"so":[363],"require":[365,450],"innovative":[366],"pedagogical":[367],"tools,":[368],"including":[369],"designed":[371],"stress":[373],"research,":[374],"writing,":[376],"group":[377],"projects,":[378],"simulations.":[380],"By":[381],"approach":[385,443],"emphasizing":[386],"student":[387],"engagement,":[388],"prepared":[394],"challenges":[397],"ahead.":[398],"article,":[401],"posit":[403],"student-centered":[406,442],"based":[409],"Commission's":[413,427],"recommendations.":[414],"addition,":[416],"present":[418],"suggestions":[419],"addressing":[421],"impediments":[423],"listed":[424],"inhibit":[430],"development":[431],"model.":[435],"AN":[436],"INTERACTIVE,":[437],"STUDENT-CENTERED":[438],"LEARNING":[439],"PROGRAM":[440],"A":[441],"first":[449],"fundamental":[451],"changes":[452],"both":[454],"levels.":[459],"Currently,":[460],"coursework":[462,561],"consists":[463],"multiple":[465],"financial":[466],"cost/managerial":[468],"courses":[469],"supplemented":[470],"three":[472],"six":[474],"hours":[475],"tax":[477],"information":[480],"systems":[481],"courses.":[482,521],"Under":[483],"model,":[485],"which":[486],"characterizes":[487],"vast":[489],"majority":[490],"programs,":[493],"unable":[497],"connect":[499],"knowledge":[500,533],"gained":[501,507],"one":[503],"another.":[509],"essence,":[511],"there":[512],"no":[514],"unifying":[515],"theme":[516],"linking":[519],"result?":[523],"Upon":[524],"graduating,":[525],"than":[530],"superficial":[532],"technical":[536],"needed":[538],"essentially":[541],"structural":[542],"pressure":[545],"accommodating":[547],"150-credit-hour":[549],"requirement":[550],"ability":[554],"develop":[556],"sets":[566],"employers":[568],"looking":[570],"graduates.":[574],"\u2026":[575]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2015,"cited_by_count":2}],"updated_date":"2026-09-29T14:09:16.559479","created_date":"2016-06-24T00:00:00"}
