ECU curriculum responds to the needs of multiple constituents

This paper presents an application of a curriculum reform model to a real world situation at East Carolina University. It reviews accounting curricula and the impetus for change in accounting programs with special attention given to three forces driving accounting curriculum reform:

• 1.1. the American Institute of Certified Public Accountants (AICPA) call for a 150-semester-hour requirement for membership.
• 2.2. the American Assembly of Collegiate Schools of Business' (AACSB) new accreditation standards, and
• 3.3. the changing needs and expectations of the accounting profession.

After an examination of how these and several other factors influence the accounting curriculum, reform strategies are discussed. A case study outlining the process that East Carolina University (ECU) underwent to achieve its new dual track accounting curriculum is presented. The dual tracks consist of a 120-h BSBA with a concentration in managerial accounting and a 150-h BSA/MSA in accounting.