{"title":"提高标准:本科阶段的所得税教育","authors":"J. Weber","doi":"10.2139/ssrn.1799045","DOIUrl":null,"url":null,"abstract":"Taxation is an important component of the knowledge base that certified public accountants (CPAs) are assumed to understand, by mere association. Whether or not CPAs, in general, actually possess enough taxation education and /or experience to warrant this reputation of prowess is a debatable matter. This paper will explore those presuppositions, restate selected previous research involving accounting education in taxation, and evaluate various educational delivery methods that might be utilized to prepare accountants to face tax issues in the real world, from the view of a veteran accounting practitioner turned enthusiastic accounting educator.","PeriodicalId":356551,"journal":{"name":"American Accounting Association Meetings (AAA)","volume":"20 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2011-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Raising the Bar: Income Tax Education at the Undergraduate Level\",\"authors\":\"J. Weber\",\"doi\":\"10.2139/ssrn.1799045\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Taxation is an important component of the knowledge base that certified public accountants (CPAs) are assumed to understand, by mere association. Whether or not CPAs, in general, actually possess enough taxation education and /or experience to warrant this reputation of prowess is a debatable matter. This paper will explore those presuppositions, restate selected previous research involving accounting education in taxation, and evaluate various educational delivery methods that might be utilized to prepare accountants to face tax issues in the real world, from the view of a veteran accounting practitioner turned enthusiastic accounting educator.\",\"PeriodicalId\":356551,\"journal\":{\"name\":\"American Accounting Association Meetings (AAA)\",\"volume\":\"20 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2011-04-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"American Accounting Association Meetings (AAA)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.1799045\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"American Accounting Association Meetings (AAA)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.1799045","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Raising the Bar: Income Tax Education at the Undergraduate Level
Taxation is an important component of the knowledge base that certified public accountants (CPAs) are assumed to understand, by mere association. Whether or not CPAs, in general, actually possess enough taxation education and /or experience to warrant this reputation of prowess is a debatable matter. This paper will explore those presuppositions, restate selected previous research involving accounting education in taxation, and evaluate various educational delivery methods that might be utilized to prepare accountants to face tax issues in the real world, from the view of a veteran accounting practitioner turned enthusiastic accounting educator.