Establishing ISO 10015 accreditation system performance model for domestic enterprises
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AACSB International is a leading accrediting organization for business schools that also provides separate accreditation for accounting programs. Using CPA Examination results from 2011 and 2012 as a post-curriculum assessment, this study examined whether students who attended academic institutions that have separately AACSB-accredited accounting programs performed better on the CPA Examination than students who attended AACSB-accredited business schools that do not have separate accounting accreditation. Results indicate that CPA Exam candidates who have degrees from schools with separately AACSB-accredited accounting programs achieve higher overall pass rates and higher average exam scores than CPA Exam candidates from AACSB-accredited business schools that do not have separate accounting accreditation.
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According to the 1996-97 AACSB membership directory, only 122 of the 326 (37
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determine why so few accounting programs are accredited. Surveys were
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Abstract Australian tertiary accounting education relies on a variety of accreditation processes to develop, manage and assure the learning outcomes of students. This research focuses on the impact of professional accounting body accreditation on Australian higher education providers (HEPs). It explores the process and rigour with which HEPs utilise the objectives and standards within this accreditation process to evaluate and improve their degree programs. This research uses interview data with HEP staff who have led accreditation processes of bachelor‐level accounting degrees. Data were analysed using a narrative framework to establish a range of discourses that explore the engagement of HEPs with: the process; the level of trust HEP staff have in the process; and the processes’ benefits. This research demonstrates that the current accreditation process does not achieve its stated outcomes and is unable to improve the alignment of student learning with professional expectations. Professional body accreditation fails to achieve its objectives because HEPs consider accreditation to be a ‘tick‐box’ process without consequence and are mistrustful of the veracity of several aspects within the process. Building on these findings, this research provides insights into the challenges associated with accreditation and explores how a previously impactful accreditation process has become largely inconsequential.
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As of November 15, 2000, 370 domestic educational institutions achieved AACSB accreditation of their business programs. Approximately 40 percent (149) of those institutions also earned elective accounting accreditation. Preparing for accreditation may entail implementing many changes and developing processes to guide and manage those changes. This paper presents the results of a survey conducted to (1) determine the types of processes the accounting units (departments, divisions, and schools of accountancy) have implemented to achieve accounting accreditation and (2) ascertain the degree of faculty involvement in those processes. A questionnaire was sent to the administrators of the 133 schools or departments of accounting that had received accounting accreditation as of February 1999, the date the survey was mailed. Sixty-eight useable surveys were returned, resulting in a response rate of 51 percent. The results show that accounting units that have achieved accounting accreditation have developed a variety of processes to write missions and goals, design the curriculum, develop faculty, improve instruction, evaluate outcomes, and assure continuous improvement. The study also found that accredited accounting units involve faculty extensively in the processes and must devise ways to maintain their long-term commitment to the processes. The paper discusses the revisions in the accounting accreditation standards that were approved in April 2000 and, based on the results of the survey, suggests additional processes that units may have to develop to meet the changes in the standards. Institutions considering accounting accreditation can use the results of this study to help prepare for accreditation.
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As of April, 2012, only 168 U.S. institutions had attained and maintained AACSB accounting accreditation. Our objective was to determine why more U.S. institutions have chosen not to pursue AACSB accounting accreditation by identifying accreditation-related issues that are perceived to reduce an institution’s interest in seeking and/or ability to attain it.
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This is an exploratory study that examines the relationship between obtaining accounting accreditation from the Association to Advance Collegiate Schools of Business (AACSB) International and CPA exam pass rates. We examined CPA exam results for a thirteen year period (1991-2003) for 19 schools that received initial accounting accreditation during 1997-1999. During this timeframe, the exam was administered in a paper-based format. We compared overall exam scores and scores for individual sections of the exam for the years preceding the year of initial accounting accreditation and for the years following the year of initial accreditation. We found that obtaining accounting accreditation had no effect on CPA exam pass rates.
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Abstract Exposure to business issues and practices has never been more important than in today's ever-changing environment. This is explicitly recognized in the American Assembly of Collegiate Schools of Business (AACSB) standards for accounting accreditation. In this study, the author surveyed faculty members at nondoctoral-granting institutions with separate AACSB accounting accreditation to investigate which faculty activities schools are emphasizing and expecting. Results of the study indicate that, depending on their mission, schools could be placing more emphasis on faculty involvement in business and the accounting profession.
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This paper introduces the management form of implementing the accounting accreditation and the job qualification and restriction of the instructed accountants, discusses how to implement the accounting accreditation in administrative institutions and township, and sums up the achievements of implementing the accounting accreditation and the experiences of carrying out the accounting accreditation.
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