accountingУчет. Анализ. АудитAccounting. Analysis. Auditing2408-93032619-130XFinancial University under The Government of Russian Federation10.26794/2408-9303-2018-5-4-114-119accounting-26Research ArticleЗАРУБЕЖНЫЙ ОПЫТINTERNATIONAL PRACTICEРезюме достижений в области бухгалтерского образования в Соединенных Штатах 1990–2015 гг.A Summary of Developments in Accounting Education in the United States 1990–2015https://orcid.org/0000-0001-9394-2985ПрэвитцГ. Д.PrevitsG.J.

Почетный профессор, 

Кливленд

Distinguished University Professor, 

Cleveland

gary.previts@case.eduДжексонД.JewkesJ.

аспирант,

Кливленд

Cleveland

Университет Западного РезерваСоединённые Штаты АмерикиCase Western Reserve UniversityUnited States20181409201854114119Copyright © Прэвитц Г.Д., Джексон Д., 20182018Прэвитц Г.Д., Джексон Д.Previts G., Jewkes J.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://accounting.fa.ru/jour/article/view/26

Рассматривается последовательный многолетний опыт реформирования бухгалтерского высшего образования в США, который начался в 60-е гг. прошлого столетия и продолжается в наши дни. Это объединение усилий общественных объединений, в первую очередь Американской ассоциации бухгалтеров (ААА) и бухгалтеров-теоретиков из академической среды и бухгалтеров-практиков. Рассматриваются публикации ведущих ученых, подытожившие опыт развития профессии и показавшие направления ее развития. Особое внимание уделено выводу, что сегодня бухгалтер должен иметь широкую культурную базу в рамках подготовки к профессиональной карьере в области государственного учета, промышленного учета или преподавания бухгалтерского учета. В настоящей статье предлагаются некоторые способы, с помощью которых бухгалтеры могут адаптироваться к их быстро меняющейся среде. Обращено внимание, что постоянное улучшение эффективности учебной программы должно основываться на структуре учебного плана, полученной из набора четко сформулированных целей. Авторы данной публикации отсылают читателей к конкретным статьям, в которых приведены примеры структуры учебного плана, который включает в себя бизнес-ядро, ядро учета и область специализации по бухгалтерскому учету.

The article examines the consequential long-term professional experience of the reforms of higher education in accounting in the United States, which started in the sixties of the last century and is continuing today. This is the joined efforts of non-governmental associations, first and foremost, the American Association of Accountants (AAA) and accountants-academic theorists as well as accountants practitioners. The article considers the publications of leading scientists, who have summarised the experience in the development of the profession and who showed the directions of its development. Particular attention is paid to the conclusion that today an accountant must possess a broad cultural base in the framework of preparation for the professional career in public accounting, industrial accounting or teaching accounting. This article suggests some ways in which accountants can adapt to their rapidly changing working environment. The attention is drawn to the fact that the constant improvement of the effectiveness of the curriculum should be based on the structure of the curriculum, derived from a set of clearly defined goals. The authors of this publication refer the readers to specific articles, which contain the examples of curriculum structure that includes the business core, the core of accounting and the area of specialization of an accounting specialist.

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The authors declare that there are no conflicts of interest present.