Einfluss der Hochschulen auf den Zugang zum Beruf des Wirtschaftsprüfers - Eine normative und empirische Analyse zum Umsetzungsstand der §§8a und 13b WPO

Research output: Contribution to journalResearch articleContributedpeer-review

Contributors

  • Carl Christian Freidank - , University of Hamburg (Author)
  • Remmer Sassen - , University of Hamburg (Author)
  • Patrick Velte - , University of Hamburg (Author)

Abstract

Changing demands on vocational training, increased globalization and internationalization of markets plus progress realized in information technology have in recent years brought about drastic changes within Europe's University landscape. This process has had a profound impact on academic sylabusses in the fields of business management and legal practice which have undergone substantial changes in the area subject to German jurisdiction, particularly after introduction of the Reform Bill of the Rules and Regulations of Certified Accountancy Examination (WPRefG) which has led to a widening of the preconditions relevant to a career in Certified Accountancy. The issue centres on the acceptamce of qualifications as conferred by Master Degree Courses laid down in §8a of the Rules and Regulations of the Certified Accountancy Examination (WPO) and additionally on the recognition of equivalent qualification exams as outlined in §13b WPO if the establishment of Master Course Degrees is not envisaged. This contribution attempts an analysis from a normative and empirical vantage point of the degree to which the WPRefG has been implementa within the German University landscape and undertakes a critical evaluation of training concepts.

Translated title of the contribution
The University's influence on access to the profession of Certified Accountant - A normative and empirical analysis of §8a and 13b WPO and their implementation

Details

Original languageGerman
Pages (from-to)109-128
Number of pages20
JournalBetriebswirtschaftliche Forschung und Praxis
Volume62
Issue number2
Publication statusPublished - Mar 2010
Peer-reviewedYes
Externally publishedYes

External IDs

ORCID /0000-0002-6891-8948/work/142244711
WOS 000278982100002