The internationalization of accounting education in PRC as one of the most important parts of Chinese accounting internationalization has been Americanized to some extent since 1980s. As the representative of the worl...The internationalization of accounting education in PRC as one of the most important parts of Chinese accounting internationalization has been Americanized to some extent since 1980s. As the representative of the world＇s most advanced education system, the USA accounting education is worth learning, but had been suffering from a crisis in the past 20 years. To better understand this crisis and draw some lessons from it, we have to review the 100-year history of the US＇ accounting education, identify key initiatives taken to struggle out, and conclude that this accounting education crisis in USA is due to its congenital professional examination orientation and about 40 years of deviation of accounting education from accounting practice. This paper is ended with some policy recommendations on the future development of accounting education in PRC including establishing university board of trustees and re-engineering accounting programs.展开更多
文摘The internationalization of accounting education in PRC as one of the most important parts of Chinese accounting internationalization has been Americanized to some extent since 1980s. As the representative of the world＇s most advanced education system, the USA accounting education is worth learning, but had been suffering from a crisis in the past 20 years. To better understand this crisis and draw some lessons from it, we have to review the 100-year history of the US＇ accounting education, identify key initiatives taken to struggle out, and conclude that this accounting education crisis in USA is due to its congenital professional examination orientation and about 40 years of deviation of accounting education from accounting practice. This paper is ended with some policy recommendations on the future development of accounting education in PRC including establishing university board of trustees and re-engineering accounting programs.
