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Authors
Affiliations
1 Department of Commerce, Banaras Hindu University, Varanasi, Uttar Pradesh, IN
2 Banaras Hindu University, Varanasi, Uttar Pradesh, IN
Source
Journal of Commerce and Accounting Research, Vol 7, No 1 (2018), Pagination: 54-64
Abstract
The emerging scenario of accounting education should not be restricted to the traditional accounting rather it should incorporate E-Commerce and software based accounting curriculum. This advance and technical accounting knowledge and skills can make the students to be more professional in their career. This paper presents an analysis of accounting education in India and America, it highlight the major differences in the two countries. The analysis reveals that accounting education in India emphasizes on financial accounting and cost accounting while the emphasis is on cost and management accounting in America. It shows that being firm specific through comprehensive in-house training the Japanese system is in a better position to produce accountants capable of adapting accounting systems to the different work situation which result from technological changes and automation. The current work is based on the secondary data which is collected from different sources like journals; books and research papers to illustrate a model accounting curriculum, developed to meet the needs of future accounting professionals and also encourage change in accounting curriculum. The conclusion based on evidences shows that accounting education, as a whole is still in need to reform so that it proved to be more effective in reducing unemployment and to face the present challenges of global economy in the field of business and industry.
Keywords
Accounting Education, Curriculum, Educational Institutions, India and USA.