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Artikel150 Hours : A Look Back  
Oleh: Cumming, John ; Rankin, Larry J.
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 187 no. 4 (1999), page 53-69.
Topik: working hours; 150 hours; look back
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  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.8
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
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Isi artikelThe ship has sailed on the question of whether the 150 - hour requirement is a good or a bad idea. Like it or not, the stipulation is the law of the land in 45 states, and the remaining holdouts will probably join eventually. The adoption of this change to qualify to take the CPA exam has raised other questions : How will it affect the supply of accounting graduates, especially during the years immediately before and after implementation ? Should firms continue to hire accounting graduates with four - year degrees and help them meet the additional education requirement, or should firms hire five - year graduates who have already met it ? What can firms do to prepare for the changes implementing the rules will bring ? Finally, what models are there to look to for answers ? Florida was the first state to fully implement the 150 - hour education requirement on August 1, 1983, so it provides an excellent opportunity to examine how public accounting firms and accounting students responded to the implementation. The details of Florida's experience may contain some lessons.
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