The Research On Undergraduate Program For Accounting

Great changes in the21stcentury have made a profound impact on accountingpractice. With the increase of multinational accounting practice in globalizationcompetition, the demand on international financial reporting standards appears andthese external changes make new demands for talents.This paper analyzes the impact of accounting internationalization on undergraduateprogram for accounting in China. It explores American and Chinese practice on theundergraduate program for accounting and makes specific analysis on SISU.Firstly, the paper discusses the train objective of accounting education under thecircumstances of accounting internationalization, and puts some suggestions forimprovement. The need of society, suggestions from occupation field and the actualconditions of the university should be considered when prospective objectives aremade.Secondly, after exploring undergraduate accounting curriculum system of somerepresentative universities in America and China, the paper makes some proposals forreasonable curriculum system. Under the guidance of general education idea, generaleducation course should be increased. Meanwhile, more attention should be attachedto ‘the first accounting related course’, theoretical courses and professional ethics.Then it discusses the impact of occupation association’s expansion on accounting’shigher education. And it is thought that universities should deal with it cautiously.Moreover, local needs and conditions should be considered in accounting highereducation internalization.In addition, the paper makes specific analysis on SISU’s accounting undergraduateprogram.Taking accounting internationalization into consideration, the paper gives us a newperspective on accounting undergraduate program. The comparison, betweenAmerican universities and Chinese ones, and specific exploration on SISU also givesome fresh viewpoints.