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Accounting and Financial Management.

The Accounting Review 1974 49(4), 844-851
This article presents information on the relationship between accounting and financial management. A potential problem of duplication of course content exists in courses in accounting and financial management, particularly when these classes are staffed by faculty from separate departments. This duplication may be classified into three categories: different subjects covered in one course only, subjects covered in both courses with different emphasis and perspective and outright duplication. The first category poses no problem. The third category is undesirable and requires coordination for allocating the teaching of the subject matter in a manner that serves the best interests of the students and the learning process. The second category, that of subjects covered in both courses with different emphasis, may pose a problem unless it is recognized and dealt with. By interprofessorial visits it could be shown that these courses are designed to contribute toward the overall development of the students.