MANAGEMENT, TECHNOLOGY AND SUSTAINABILITY: THREE TOPICS OF GROWING IMPORTANCE IN THE PUBLIC ACCOUNTING CAREER CURRICULUM

Abstract

The paper focusses the 5 last decades evolution of the formal requirements for public accounting students at the undergraduate level and the gap between professional practice. It begins with discussions on the quality of training in the United States of America, with the American Institute of Certified Public Accountants (AICPA) and the American Accounting Association (AAA) positions, including the Anderson and Bedford Committees and their reports, as well such White Paper and others. The Institute of Management Accountants (IMA) positions, and other institutions are shown also. A section is exclusively dedicated to the International Federation of Accountants (IFAC), focused on the International Accounting Education Standards Board (IAESB), the International Education Standards (IES), and the IES 2, highlighting the link with Management Accounting and Information and Communications Technology (ICT). Subsequently, the advances from the 2020s are addressed, not only in the indicated areas but also incorporating Sustainability concepts. The CPA examen modifications, planned for 2024, is show too. The paper ends with the authors’ considerations.