Curricular Study of AACSB Accounting Programs: What Core Accounting Courses are Required to Earn an Accounting Generalist Degree?

Abstract

This descriptive research studies the set of core undergraduate accounting courses at 175 U.S. universities with separate AACSB accounting accreditation to understand what is required to earn an undergraduate accounting generalist degree and the extent to which innovation is occurring. Faculty considering a change to their set of core courses will find this information relevant. Findings indicate that undergraduate accounting program curricula generally require what might be described as a recognizable, or fairly traditional, set of functional courses including two courses in intermediate accounting, one course each in cost/managerial accounting, tax, auditing, accounting information systems and two other courses on average. Despite this rather traditional structure of the required set of core courses for an accounting degree, significant innovations are popping up including a bridge course between principles and intermediate accounting, accounting control systems, data analytics, ethics, financial statement analysis, fraud examination, information systems security, strategic cost management, and courses that blend areas of accounting such as tax and financial accounting or financial and managerial accounting.