Developing Curricula With A Major Emphasis In Entrepreneurship - An Accounting Perspective

Abstract

Until recently, large corporations produced most new jobs.  Therefore, curricula and courses taught in university business schools in the United States were tailored primarily for graduates likely to be employed in large corporations.  Today, however, the majority of newly created jobs are generated by small businesses.  With the increasing economic importance of smaller businesses, universities should adjust their curricula to include classes designated specifically for entrepreneurs of small businesses.  This can be accomplished in a variety of ways:  by emphasizing factors applicable to small businesses while teaching standard business school courses; by introducing new courses directed solely at entrepreneurship; or by altering existing courses and combining them with new courses.  This paper examines this process at one public university from an accounting perspective.