What's new about accounting education change? An historical perspective on the change movement

The history of accounting education in the US is reviewed and the origins of calls for broader, more liberal accounting education in the US is traced to the turn of the century. Leaders of the early accounting profession believed accounting required a wide range of knowledge and minds trained to think analytically and critically. However, accounting programs through the years have largely emphasized technical training and CPA exam preparation at the expense of the broad, liberal education that was intended by the founding practitioners who sponsored the first university schools and business.