American Accounting Association

The Leading Issues in Accounting Education at the Beginning of the 21st Century: An Analysis Based on Publication Frequency, Extensiveness and Meta-analysis.

Buagu Musazi
Virginia State University

Cheryl Mitchem
Virginia State University

Abstract: This study quantitatively identifies and qualitatively discusses the leading challenges in accounting education at the beginning of the 21st century. The leading issues are determined by their frequency and extensiveness of publication in 400 journal articles during the 1990-1999 period. We find that calls for changes in accounting education are the major leading issue discussed in 30% of the publications and authors. The major focus is changes in content because the existing curricula are outdated and irrelevant to the contemporary accounting profession. In second position, instruction and faculty administrative issues are given equal coverage at about 20% of the publications and authors. The paper concludes by highlighting areas for future research based on the present analysis.

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