Beyond
the university education programs, which prepare students
for entry into the profession at the general or
specialized level, education and training continue
throughout an accountant's professional life. The
overriding goal of continuing education is to enhance
professional effectiveness.
Continuing
professional education has received relatively little
attention in the university accounting education process.
Those who offer these respective programs have little
contact or coordination with each other. Continuing
professional education courses do not routinely carry
academic credit, and only a minority of practicing
accountants attend such university related courses. An
exception to these generalizations is the "Executive MBA"
programs offered by academic faculties, open to
experienced managers, and given academic credit. Few, if
any, accounting programs of this nature exist.