Standards for Programs and Schools of Professional Accounting: Accounting Group Perceptions.
调查了会计学者、执业CPA、工业会计和大公司财务主管对AICPA提出的专业会计项目标准的支持程度，发现各群体间存在显著分歧且意见不统一。
Abstract ABSTRACT: The AICPA's Board on Standards for Programs and Schools of Professional Accounting has proposed a set of standards for professional programs in accounting. Accounting groups potentially affected by the report were surveyed to determine the degree of support for the standards and the extent of concurrence among the various groups. Responses from accounting academicians, practicing certified public accountants, industrial accountants, and large firm controllers indicated some areas of substantial disagreement with the proposed standards. Furthermore, the results revealed an apparent lack of uniformity in concurrence among the various groups.