The impact of market orientation on the growth of accounting-related master's options to fulfill the 150-hour requirement.

Autor: Cooper, Mary L., Cheung, Mee-Shew, Gartland, Myles P.
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Zdroj: Journal of Education for Business; Nov-Dec2020, Vol. 95 Issue 8, p497-505, 9p, 4 Charts
Abstrakt: This study examines which factors influence the number of master's programs being offered to complete the 150-hour accounting curriculum requirement and whether there is a link among the number of programs, accounting program performance, and market orientation. Survey responses were analyzed from 201 business school deans and accounting chairs from universities with undergraduate accounting programs in the United States. The results indicate that the number of accounting-related master's program offerings has increased in the last five years. The results also indicate that a significant relationship does not exist between the number of master's program offerings, accounting program performance, and market orientation, suggesting that quality, and not quantity, is important. [ABSTRACT FROM AUTHOR]
Databáze: Complementary Index
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