Abstract] In the context of recommending and implementing change in accounting education
the role played by the evaluation of accounting programs cannot be ignored[ In fact program
evaluation and continuous improvement are also a critical accreditation requirement of the
AACSB[ While accounting curriculum reviews standardized examinations portfolio analysis
student surveys alumni surveys employer:recruiter surveys and interviews discussions and
observations are important they are not the only means of evaluating accounting programs[
The objective of this paper is to propose and illustrate the factor!analytic approach as an
addition to the existing arsenal of evaluation methods[ This approach which uses examination
results can add a new objective and empirical dimension and make the evaluation more
comprehensive[ This paper explains the rationale for and presents the proposed factor!analytic
approach to evaluating accounting programs[ It also illustrates the application of the proposed
approach via a Singapore case study[ Finally limitations of the proposed factor!analytic
approach to evaluating accounting programs are discussed with suggestions for future research[
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