DO 5, s. 1990 – Policies and Standards for Accounting Education

January 19, 1990
DO 5, s. 1990
Policies and Standards for Accounting Education

To: Bureau Directors
Regional Directors
Schools Superintendents
Presidents, State Colleges and Universities
Heads of Private Schools, Colleges and Universities

  1. The inclosed set of policies and standards for accounting education approved by this Office upon the recommendation of the Technical Panel for Business Management and Secretarial Education and the Bureau of Higher Education, embodies the general principles and guidelines for the establishment and operation of accounting education program.
  2. Each school offering the accounting program, in order to align its program in accounting education responsive to national interest should have:
    1. The built-in mechanism of its instructional and research capabilities and program thrusts; and
    2. The necessary flexibility and adaptability to improve its curricular program in accounting towards upgrading the standards of accounting profession.
  3. Every school offering the accounting program should give these rules and standards the widest publicity possible among the academic community and its clientele.
  4. This Order eventually phases-out the accounting major in the Bachelor of Science in Commerce. Bachelor of Science in Business Administration and Bachelor in Business Administration as embodied in the transitory provision of the Policies and Standards for Accounting Education. In its place will be the adoption of the course Bachelor of Science in Accountancy.
  5. Compliance with these policies and standards by all concerned is desired.

Incl.: As stated
Reference: None
Allotment: 1-2-3-4—(M.O. 1-87)

To be indicated in the Perpetual Index under the following subjects:
CHANGE
COURSE OF STUDY, COLLEGIATE
CURRICULUM
POLICY
RULES AND REGULATIONS

DO_s1990_005