Presidential Address "Accounting Education: Challenges and Opportunities"
本文是1987-88年美国会计学会主席Ray Sommerfeld的告别演讲，从个人视角探讨会计教育的挑战与机遇，并回顾过去20年会计研究在信息经济学、资本市场和行为科学等领域取得的进展。
Abstract The article presents an addressing speech towards outgoing president of the American Accounting Association, Ray Sommerfeld, for the year 1987-88. The author focuses on a personal perspective on challenges and opportunities and a perspective on accounting education. A view of accounting education is discussed. The purpose of a discussion of personal perspective is introduced here to help provide a foundation for author's other remarks with respect to accounting education as a whole, and to take advantage of a unique opportunity for a form of communication which is more personal than textbooks or articles in the professional journals. Over the past 20 years, there have been tremendous strides in accounting research. They have occurred in information economics, capital markets, and behavioral sciences, among others. With respect to information economics, it has permitted accounting research to move beyond a perspective of income measurement under certainty as a prime basis for accounting theory.