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Perpective on the Present State of the Business Law Education of Accounting Students
Mehmet C. Kocakulah,
University of Southern Indiana
A. David Austill, Union University
Brett J. Long, University of Southern Indiana
ABSTRACT. This paper is part of a comprehensive study of business law education of accounting students which will also include the measurement of perceptions of accounting educators. Overall, about three-fourths of the respondent business law professors felt that accounting students should be required to take at least six semester hours of business law to achieve a minimum competency. Further, if an accounting program required only one law course, three-fourths of the respondents felt that the course should be a business law course as opposed to a course in legal environment of business. Whereas 91 percent of the respondents felt they had a responsibility to prepare accounting students for a professional accounting certification, and a substantial majority of business law professors believed they are doing a good job in training accounting students in business law, it appears there are some substantial inconsistencies in their perception.
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