Marshall Digital Scholar

Changes in Business Core & Accounting Course Requirements: AACSB Influences

Marshall University

This study explores the business core requirements and accounting program requirements of universities accredited by the Association to Advance Collegiate Schools of Business International (AACSB) and those without such accreditation during both 1996/97 and 2012/13 academic years. The sample of 50 universities consists of 25 with AACSB accreditation and 25 without AACSB accreditation during the 1996/97 academic year. Differences are examined in the courses and credit hours required in various courses between the two types of universities as well as changes in these programs between the two time periods. The changes that have occurred between 1996/97 and 2012/13 are compared to changes in AACSB standards to determine if the changes made by accredited universities were primarily to align with accreditation standard changes or if changes are occurring in addition to standard motivated changes. The comparison between the AACSB accredited and non-AACSB accredited universities can be used to determine if the non-AACSB accredited universities follow the same general curriculum. Also, the changes in curriculum to align with AACSB standards will be looked for in the non-AACSB accredited universities. If a similar change in curriculum is noted for both AACSB accredited and non-AACSB accredited universities, then it would seem that the AACSB influence may reach beyond accredited universities. Given that AACSB is considered to be the premier accreditation, if its programmatic expectations are being adopted by non-AACSB accredited universities, positive externalities would be occurring from the accreditation process that would benefit college of business students and the economy as a whole. The study is being extended to consider the 2016/2017 academic year as well to capture the latest changes in AACSB accreditation standards. This data is not yet complete.