Proceedings of International Social Sciences and Business Research Conference
4 - 5 December 2014, Hotel Himalaya, Kathmandu, Nepal, ISBN: 978-1-922069-65-8
International Accounting Curricula: Determining the Need for
Enhanced Behavioral Sciences Content in University
Programs
Kari Day*
In 1971, a Committee of educators from various United States’
universities was organized to study the behavioral science content in the
context of the prescribed accounting curricula of the time. The
Committee identified several key items such as perception, motivation,
anxiety, conflict, change, and attitude; then tied these to supportive
literature to demonstrate the need for related education for accountants
(Committee on Behavioral Science Content of the Accounting
Curriculum, 1971). However, in the light of globalized accounting
regulations, modern accounting program curricula remains largely absent
of these finer social sciences based concepts. Current international
accounting curricula may lack accounting focused behavioral science
content, which demonstrates an international value problem that
overlooks the benefit of offering diversity based behavioral science
education as part of an undergraduate accounting degree. This is an
industry problem and the challenge is using descriptive analysis to
evaluate availability of behavioral science education in undergraduate
accounting degree programs for the purpose of determining a potential
gap in modern international accounting academics which would satisfy a
global industry need. This theoretical construct is appropriate due to the
interpretive nature of this study and its basis in industry perspectives.
This issue is primarily a global industry problem that may manifest as
lack of diversity based behavioral science literacy among accounting
practitioners; and may affect multinational individuals, international
organizations, and global societies. This potential gap originates at the
university level and influences behavioral literacy within the accounting
profession worldwide. Unknown items include the degree of availability
for behavioral science education within the population, and how to define
the most pertinent behavioral science elements for identification therein.
The primary population to be studied includes worldwide accredited
universities who offer international accounting courses.This study will use
a qualitative research approach in order to gain improved understanding
about the potential need for improved behavioral science content in the
context of current international accounting curricula. The absence of
behavioral science education in this context may be enabling the
ongoing issues of corporate deceit, negligence, and fraud throughout the
global economies.
Field of Research: Accounting, Education
*Associate Professor Kari Day, College of Business, Eastern Oregon University, One University Blvd.
Zabel Hall, La Grande, OR 97850 USA, Email: kday@eou.edu, Phone: 1-541-429-2233.