Post-Baccalaureate Education for CPAs: Educational Capacity and Perceived Academic Quality of Accounting Students.
讨论了美国《模范公共会计法案》对公众、会计行业和高等教育的影响，特别是150小时教育要求对商学院教育容量和学生质量的潜在影响。
Abstract This article discusses the implication of the Model Public Accountancy Bill to the public, the public accounting profession, industry and the higher education community in the U.S. One of the important provision of the Model Bill is obtaining a baccalaureate degree and not less than 30 semester hours of additional study meeting certain requirements as a necessary prerequisite for obtaining the CPA certificate. The potential enactment of a 150-hour-educational requirement for new CPA in a number of stated raises important educational capacity and student quality concerns for business schools.