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n. Mcgee (2005) deems that there is no conflict between accounting theory and practice in combination. According to a report entitled "engaged in the accounting profession's academic preparation" issued by the American Institute of Certified Public Accountants (AICPA) in March 1968, it is stated that at least 150 credits are required in university education in order to engage in accounting work. In 1984, AAA set the goal of accounting education to cultivate comprehensively developed accounting talents, as they believe that an important objective of accounting education is to foster the required qualitative for accountants. But the U.S. Accounting Board of Education believes that if students who have not graduated from the accounting profession are allowed to participate in the CPA test, the purpose of accounting education would be changed to make students eligible for the examination with the result that students do not tend to concentrate on their studies in other subjects. In January 1988, the No. 5 public proposal issued by the U.S. Accounting Board of Education suggested that professional licensing examination must be oriented to people with bachelor's degrees.
2.3 Retrospect of the British Accounting Education
Owen,Humphrey and Lewis (1994) holds that the British accounting education takes the lifelong learning as a basic concept in education. Hoque (2006)believes ACCA in the UK is considered as the legal qualification of accountants. The undergraduate curriculum in the United Kingdom is linked with the ACCA examinations and adjusted accordingly with changes in the ACCA examination subjects and content. Therefore the accounting graduates can enjoy partial exemption of courses. For example, according to the agreement on mutual recognition of credits reached between ACCA and Oxford Brookes University , students can obtain an undergraduate degree in Accounting after passing 9 courses of ACCA and presenting a later approved paper. Additionally, in order to become ACCA members, students must pass 14 ACCA professional examinations and obtain three years of financial and accounting-related work experience. The three-year relevant work experience can be accumulated prior to, during and after the examination, with no confinement of regions, industries, company / organization properties. Smith(2003) considers that ACCA is a founding member of the International Accounting Standards Board (IASB) as well as a member of the international Federation of Accountants (IFAC). ACCA supports the development of IAESB. For example, in 2007 ACCA and IAAER International Education jointly launched a research project in international education, while ACCA will provide 25,000 U.S. dollars in funding for five research projects respectively.
2.4 Retrospect of International accounting research
In 1963, the Possibility Theorem of Arrow presentation, people has gradually come to recognize that the best accounting principles and accounting practices could not exist in the world. In this case, the decision-usefulness view should be presented. In 1966, the American Accounting Association (AAA) based on accounting theory first proposed a decision-usefulness view in Astatement of Basic Accounting Theory. The view is that: if we cannot provide accurate financial statements in theory, at least to make history cost statements more useful. In 1968, the U.S. accounting scholars and P1 Jane Powell and Gordon Brown delivered a speech enti本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。