The role of SEC materials in the course curriculum: Update and extension

David E. Stout, Charles W. Mulford, David B. Smith, Mary S. Stone, Thomas R. Weirich

Research output: Contribution to journalArticlepeer-review

2 Scopus citations


This research updates and extends earlier work by Ketz and Kunitake (1985) by providing survey evidence on (a) the coverage that currently is given to SEC-related topics in undergraduate and graduate curricula, and (b) the importance practicing accountants and financial managers attribute to classroom coverage of various SEC-related topics. Survey responses were received from 129 certified public accountants, 59 financial managers, and 154 accounting program administrators. Results indicate that practitioners consider coverage of SEC topics less important than communication skills, about as important as computer integration and ethics, and somewhat more important than international accounting. There appears to be little support for a separate course devoted to SEC topics. In addition, we find perceptual differences among respondents concerning what constitutes "SEC materials". We conclude the paper by offering some suggestions as to how SEC topics can be integrated into existing accounting courses.

Original languageEnglish
Pages (from-to)113-132
Number of pages20
JournalJournal of Accounting Education
Issue number1
StatePublished - 1992


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