Some Ethical Problems with the 150-Semester Hour Accounting Education Requirement
16 Pages Posted: 20 Dec 2000
Both proponents and opponents of the 150 semester-hour accounting education requirement have used utilitarian arguments to justify their position. This paper takes a different approach. It begins with a brief review of the utilitarian arguments that have been made regarding the 150 semester-hour requirement, then proceeds to apply rights theory to the question. The paper concludes that the 150 semester-hour requirement is a bad idea because it violates rights.
Keywords: accounting education, efficiency, ethics, graduate education, 150 semester hour requirement
JEL Classification: D63, I2, J44, K31, M4
Suggested Citation: Suggested Citation