Kieso, Donald E.||Avery, Clarence G.
M.S. (Master of Science)
Department of Accountancy
Accounting--Study and teaching
This purpose of this investigation was three-fold: (1) to present a history of the graduate accountancy curriculum at Northern Illinois University from its inception in 1960 to date, (2) to present the current status of Northern's graduate accountancy program, and (3) to compare the Master of Science in Business Administration degree with concentration in accountancy at Northern Illinois University with similar master's degrees at selected universities with implications for possible revisions at Northern Illinois University in the requirements for admission to the degree program, in the requirements for the degree, and in the graduate accountancy curriculum Data concerning the history and present status of the graduate accountancy curriculum at Northern Illinois University was collected from Northern's graduate catalogs and from the files of Dr. Clarence G. Avery, Head, Department of Accountancy, and Dr. George S. Pritchard, Registrar. Twenty-seven schools were selected for comparison with Northern. All college catalogs were obtained were obtained from the Swen Parson Library and were analyzed for admission requirements, degree requirements, and curriculum. Some of the more important conclusions which were drawn from this study are: 1. The admission requirements for the master's program at Northern Illinois University are comparable with sixty-five per cent of the schools and higher than thirty-five per cent of the schools in the study. 2. The Admission Test for Graduate Study in Business is apparently a better indicator of the probably success of a business school applicant than the Aptitude Test of the Graduate Record Examination. 3. Northern's Department of Accountancy should require the scores of the Admission Test for Graduate Study in Business as a prerequisite for admission to its master's program. 4. The requirements at Northern Illinois University for the degree of Master of Science in Business Administration with specialization in accounting were comparable with the degree requirements of the twenty-seven other schools in the study. 5. The number of graduate accounting courses offered by the individual schools ranged from a low of four to a high of seventeen courses. The median number of courses offered was nine. Northern offers nine graduate accountancy courses. 6. All of the graduate accountancy courses offered by Northern Illinois University were also offered by at least one of the twenty-seven other schools in the study. Four of these courses were offered by a majority of the schools in the study. 7. Contrary to the recommendations by the A.I.C.P.A., there was a scarcity of computer courses among the graduate accounting curricula of the schools in the study. 8. Courses dealing with "Advanced Taxes," "Controllership," "Development and History of Accounting Theory," and "Computers," should be considered for addition to the Northern Illinois University graduate accountancy curriculum.
Foth, Edward Carl, "A comparative investigation of the graduate accountance curriculum of Northern Illinois University with graduate accountancy curricula of selected universities" (1967). Graduate Research Theses & Dissertations. 105.
vii, 74 pages
Northern Illinois University
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