Statements of Position



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While the AICPA is concerned with management consulting as performed by CPA firms, the suggested learning objectives described in this document generally pertain to the application of consulting skills in many different environments, including business and government as well as consulting organizations. Clearly, assimilating the suggested learning objectives into programs offered to students majoring in accounting, business, engineering, science, and other subjects would tend to improve the overall management, analytical, and communications skills of graduates. This document is intended for both educators and management consulting practitioners. It should help them to focus on what can be accomplished and encourage them to work together to achieve specific objectives.

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Business consultants -- Study and teaching; Management -- Study and teaching -- United States


Accounting | Taxation


Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

University education for management consulting; Exposure draft (American Institute of Certified Public Accountants), 1977, April 23



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