MS or MBA: Which Is Right for the Accountant?

Article Abstract:

Questionnaires were distributed to certified public accountant (CPA) firms, Fortune 500 firms and universities to determine which accounting degree (the MBA or MS Accounting) is preferred by employers and if student counseling agrees with this preference. CPA firms showed no strong preference. Those who indicated preference preferred the MBA with an emphasis in accounting. The Fortune 500 firms indicated a strong preference for the same degree. Counseling of graduste students is inconsistent as 69.4 per cent more frequently recommend the MS degree in accounting. Preference for the MBA was due to the broader perspective gained by the student which allows for more flexibility within the company. Those who preferred the MS degree did so due to concentrated training. Many comments indicated no preference due to their belief that a students's qualifications go beyond degree to school, program and position to be filled.

Evaluation, Accounting and auditing, Students, Education

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Western accounting principles head east

Article Abstract:

The USSR is taking steps to train professionals in western accounting techniques so that they will be capable of providing financial data on Soviet businesses to investors. Institute of Management Accountants member Ramon de Reyna is teaching an accounting course as part of a program developed by the United Nations Center for Transnational Corporations (UNCTC). De Reyna has found that the Soviet students have little knowledge of such basic accounting concepts as profit and private property.

Management, Economic aspects, Accounting, Soviet Union, Institute of Management Accountants, de Reyna, Ramon, United Nations. Centre on Transnational Corporations

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NAA uses video to keep members current

Article Abstract:

The National Association of Accountants (NAA) established, in 1983, a Video Network to facilitate meeting the ongoing educational needs of its members. The network offers members 40 hours of accredited coursework each year. Most of the Fortune 500 firms have subscribed to the Video Network, and endorsements from several of these firms are included.

Usage, Case studies, Innovations, Study and teaching, Video tape recorders and recording, Videocassette recorders, Videotape recording, Occupational training, Managerial accounting, Computer-based training, Computer based training, National Association of Accountants

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