• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文学位 >The Effects of the IMA Endorsed School Program on Student's Perceptions about Management Accounting
【24h】

The Effects of the IMA Endorsed School Program on Student's Perceptions about Management Accounting

机译：IMA认可学校计划对学生对管理会计的认识的影响

获取原文
获取原文并翻译 | 示例
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

Students, upon graduating with a degree in accounting, are not as aware of the career opportunities available to them in the field of management accounting as compared to the career opportunities available to them in public accounting. This is true even though 80% of individuals employed as accountants within the United States (U.S.) do not work at Certified Public Accounting (CPA) firms, but rather work inside organizations as internal accountants, often as Certified Managerial Accountants (CMA's). This problem has negatively impacted accounting graduates as they enter the work-force because their perception may be that they can only get a job at a CPA firm upon graduating with an accounting degree or that they must obtain CPA licensure in order to have a successful career in accounting. In an effort to promote more awareness of careers in management accounting, the Institute of Management Accountants (IMA), which oversees the CMA exam, has developed a program entitled the Higher Education Endorsement. Universities can qualify for this endorsement by demonstrating that they meet curriculum requirements that teach and prepare students for careers in management accounting. The purpose of this qualitative phenomenological research study was to explore the lived experiences of ten accounting students, who attend an IMA endorsed university, in regards to their perceptions of managerial accounting and what they perceive as the potential career opportunities available to them in managerial accounting in light of the new endorsement program that the IMA has recently instituted. This phenomenological qualitative research study focused on ten students who are majoring in accounting and attending an IMA endorsed university located in the Southwestern part of the U.S. Data was obtained through in-depth interviews with accounting students in an effort to ascertain the lived experiences of these students that are associated with an IMA endorsed school.
机译：与获得公共会计的职业机会相比，获得会计学学位的学生对管理会计领域的职业机会并不了解。即使在美国（美国）受雇为会计师的个人中有80％不在注册公共会计师（CPA）公司工作，而是在组织内部以内部会计师（通常是注册管理会计师（CMA））工作，这也是事实。这个问题对会计毕业生进入劳动力市场产生了负面影响，因为他们的感觉可能是他们只能在获得会计学位后才能在CPA公司找到工作，或者他们必须获得CPA执照才能拥有成功的职业生涯。在会计上。为了提高对管理会计职业的认识，管理CMA考试的管理会计师协会（IMA）制定了一项名为“高等教育认可”的计划。大学可以证明自己符合课程要求，这些课程可以教给学生并为管理会计职业做准备，从而有资格获得此项认可。这项定性现象学研究的目的是探讨10名就读IMA认可大学的会计专业学生的生活经验，以了解他们对管理会计的看法以及他们认为在管理会计中潜在的职业机会根据IMA最近制定的新认可计划。这项现象学的定性研究针对的是十名主修会计专业并就读于美国西南部IMA认可大学的学生。数据是通过与会计专业学生进行深入访谈而获得的，目的是确定这些学生的生活经历与IMA认可的学校有关的内容。

著录项

  • 作者

    Esplin, Derrick.;

  • 作者单位

    Northcentral University.;

  • 授予单位 Northcentral University.;
  • 学科 Accounting.;Management.;Business education.
  • 学位 Ph.D.
  • 年度 2017
  • 页码 131 p.
  • 总页数 131
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

  • 入库时间 2022-08-17 11:38:27

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号