The
mission of the Accounting Education Change Commission is
to improve the academic preparation of accountants, so
that entrants to the profession will possess the skills,
knowledge, and values and attitudes required for success
in accounting career paths. This mission is consistent
with the objectives of the American Accounting
Association's "Bedford Committee" report and the
Sponsoring Firms' white paper, "Perspectives on
Education: Capabilities for Success in the Accounting
Profession."
The Commission
has undertaken a number of initiatives to carry out its
charge, including the publication of a number of position
and issue statements. Position Statement No. 1 of the
Commission describes the objectives of accounting
education, and states that "The overriding objective of
accounting programs should be to teach students to learn
on their own." Appendix A to Position Statement No. 1
describes learning to learn. However, the Commission felt
that a more thorough analysis of the process of learning
to learn, along with guidance on how to incorporate
experiences into accounting curricula that would promote
learning to learn, was needed. This monograph was
commissioned in response to that need.
The authors
bring a variety of perspectives and experience to the
topic of learning to learn. Dr. Marlene Francis is
currently a visiting scholar at the University of
Michigan, working on projects related to college
curriculum and history and both liberal and professional
education. She is a trustee of Kalamazoo College and has
taught or been an administrator at the University of
Akron, the University of Michigan, and Cleary College.
Timothy Mulder is associate professor of accounting at
Davenport College, a practicing CPA, and a Ph.D.
candidate in the Center for the Study of Higher and
Postsecondary Education at the University of Michigan.
His dissertation research explores the liberal education
competencies used by professional accountants. Dr. Joan
Stark is professor of higher education at the University
of Michigan and editor of the Review of Higher
Education. She served on the Accounting Educational
Change Commission from 1989 to 1994, has held faculty and
administrative positions at the University of Michigan,
Syracuse University, and Goucher College, and has
published widely on college course planning, curriculum
development and professional education. The Commission is
very grateful to the authors for their efforts in
preparing this monograph.
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Richard
E. Flaherty
Executive Director
Accounting Education Change Commission
Tempe, Arizona
April 1995
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Jan
R. Williams
Director of Education
American Accounting Association
Sarasota, Florida
April 1995
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