Articulation of accounting principles in Montana's post-secondary, degree granting institutions

Abstract

The purpose of this study was to survey the accounting departments of Montana's degree granting institutions to ascertain the articulation problems. Can a student transfer from one institution to another without fearing a loss of credits earned, without being required to repeat courses because of content differences, and with the assurance that his decision to transfer will not postpone his anticipated graduation date? Can high school students be relatively assured that the post-secondary school of his choice will provide approximately the same instruction in accounting as the other institutions? Is the content, instruction, and requirements relatively the same in Accounting Principles at the various institutions of higher education in Montana? Do the institutions offer separate classes in Accounting Principles to accounting students and non-accounting students or is the instruction the same for all? Do the institutions offer any provision for advanced placement such as the College Level Examination Program (CLEP). challenge or waiver of courses. Two ancillary parts of this study were to determine the professional preparation of the instructors of Accounting Principles based on the highest degree received and number of years of teaching experience and to determine the Accounting textbooks used by the various institutions. In general this survey attempted to ascertain what differences were present in Accounting Principles, the reasons for these differences and what problems were presented because of these differences.