1. Accounting Education Change Commission (AECC). 1990. Objectives of education for accountants: Position statement number one.Issues in Accounting Education5: 307–312.
2. American Accounting Association (AAA), Committee on the Future Structure, Content, and Scope of Accounting Education (The Bedford Committee). 1986. Future accounting education: Preparing for the expanded profession.Issues in Accounting Education1: 168–195.
3. American Institute of Certified Public Accountants (AICPA). 2004.AICPA Core Competency Framework. Available at:http://www.aicpa.org/interestareas/accountingeducation/resources/pages/corecompetency.aspx
4. American Institute of Certified Public Accountants (AICPA). 2005.CPA Visions— Top Fives. Available at:http://www.aicpa.org/RESEARCH/CPAHORIZONS2025/TOPFIVES/Pages/Top_Fives.aspx
5. Accounting education literature review (2006–2009)