Change in Accounting Programs: The Impact of Influences and Constraints

Abstract

How did the accounting community modify its academic programs when faced with the 150-hour requirement and other forces for change? This paper examines the changes in accounting programs within the context of two external forces, the 150-hour legislation and AECC recommendations, and two internal constraints, institution size and AACSB accreditation. Department chairpersons and program administrators provided data on the design of accounting programs, including structure, types of curricular changes, and offered concentrations. The results of the study indicate that the majority of respondents attribute importance to the AECC recommendations and the 150-hour requirement in designing program changes. However, institutions grouped by size and accreditation status differ significantly in the importance of the AECC recommendations, types of curricular changes, and concentrations offered.