美國會計敎育의 發展史에 관한 硏究

A study on the historical development of american accounting education

The purpose of this study is first to identify the historical development of American accounting education since 16th century to the present. Prior to the Wharton School of the University of Pennsylvania at which first collegiate level of accounting course was offered in 1883, American accounting education was mostly conducted by Individual teachers and textbook authors and thereafter, private schools such as the Bryant and Stratton, and Packard business college. Since AAPA(American Association of Public Accountants) was organized in 1887, professional institutes such as AIA(American Institute of accountants), AAUIA (American Association of University Instructors in Accounting), AAA (Amencan Accounting Association), and AICPA(American Institute of Certified Public Accountants) have had a great effect on the development of accounting education in America. Recently AECC(Accounting Education Change Commission) awarded grants to the 11 selected universities to conduct changes in their accounting programs. The AECC identified desired capabilities, course content, and instructional methods for the education of professional accountants. Present accounting education in Korea can be improved by making the most of the AECC projects. Required competencies for the professional accountants should included communication skills, decision making skills as well as accounting knowledge, and active student participation through group work and case study is recommended.