Honors College Theses

Publication Date



Accounting (BBA)

Document Type and Release Option

Thesis (restricted to Georgia Southern)

Faculty Mentor

Dr. Britton McKay


This research explores AACSB accredited business schools and their use of educational guidance from the AICPA based on course offerings and requirements. The data intends to show how quickly schools of accountancy catch up to the advice offered from the world’s largest member association representing the accounting profession.

Thesis Summary

The purpose of this research was to study the lag in educational guidance provided by the American Institute of Certified Public Accountants to AACSB and universities and the undergraduate requirements for a degree in Accounting. Data for this search was hand-collected and analyzed to track the inclusion of courses that are deemed essential in the profession as we progress in technological advancement and management development. From this study, it was determined that there are only small changes in curriculum based on course catalog titles and it is inconclusive from cumulative data to determine how well universities follow educational guidance from the AICPA. There are several other factors that could be evaluated from this study.