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State Board Report

January 2015

The impact on accounting education of the many recent technical advances in higher education are being monitored by NASBA’s Education Committee, chaired by Dr. Robert J. Cochran (VA). The 2014-15 Committee has several subcommittees in operation:

  • Accreditation Changes – Nicholas J. Mastracchio, Jr., CPA, Ph.D. (NY), Daniel L. Fulks, CPA, Ph.D. (KY), Gregg M. Taketa, CPA (HI)
  • Uniform Accountancy Act Model Rules Update – Marianne Mickelson, Ed.D. (IA), Carlos E. Johnson, CPA, Ed.D. (OK)
  • Changing Education Models/Pathways Commission – Including consideration of on-line courses, internships, hybrid courses, accelerated degree programs and competency-based education – Rhonda Kodjayan, CPA (IL), Angela L. Pannell, CPA (MS), Rick Elam, CPA, Ph.D. (MS)
  • NASBA Accounting Education Research Grants – Nicholas J. Mastracchio, Jr., CPA, Ph.D. (NY), Daniel L. Fulks, CPA, Ph.D. (KY), Thomas R. Weirich, CPA, Ph.D. (MI), Marianne Mickelson, Ed.D. (IA), Robert J. Cochran, CPA, Ph.D. (VA)
  • Accounting Advanced Placement Courses Tracking/Reporting – Carlos E. Johnson, CPA, Ed.D. (OK), Terry M. Bayless, Sr., CPA (ID)

It is anticipated some of these subcommittees will be reporting their findings at this year’s NASBA meetings. Among the questions the Committee hopes to address this year are:

  • What can the Committee do to help NASBA and its member Boards stay in-step with the pace of change in the educational space?
  • What are the risks and implications associated with candidates pushing rapidly through the competency-based education pathway?
  • What are the risks and implications associated with candidates receiving licensure without traditional education at either the high school or college level?
  • What role does/should the accrediting bodies play in the understanding and managing of the education models?

The Education Committee will be aided in their research by staff liaisons Alfonzo Alexander and James Suh.

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