The programming committee for the 78th Annual SAM International Business Conference is pleased to announce the acceptance of the presentation The CPA Evolution: Issues Surrounding The Path Forward by Greg Kordecki and Maria Bullen from Clayton State University and San Jose State University.
Presentation Abstract: The early decades of the 21st century are filled with episodes of business success and failure. Fundamental to the economic development of enterprises is the measurement, recording, and reporting by members of the accounting profession. How do the individuals that serve in the profession emerge and what will the future bring with respect to their involvement in overall commercial success? Profound implications arise for both education and practice, especially when significant changes are made to certification examinations. Is the value-oriented profession based on independence and objectivity giving way to absorption by fields in other skill areas?
Should colleges and universities continue with functional control of a separate accounting discipline, or should there be more emersion into broader areas of business intelligence and analytics? Should the accounting profession be driven by efforts beyond a redesigned curriculum? Prior research addresses reasons why the profession should adapt to change given the current business environment, but seldom addresses what is given up. This paper addresses possible shortcomings of radical change, particularly in the academy given charges for preparing future certified public accountants (CPAs), and offers rationale for maintenance of strong functional accounting adherence in both the academy and in practice.
Join us online or in person at SAMIBC 2023 and see this great presentation and many more March 13 – March 18, 2023. For registration information visit www.samnational.org/conference.