Abstract The article focuses on the selection and educational training of cost accountants. Each year thousands of young men and women are graduated by the secondary schools and take their places in the financial and industrial world. In recent years a test has been developed that indicates with little degree of doubt whether an individual's interest lies in the things which are important for a given profession or business. This test, called the Strong Test, has been extensively used in recent years. The Scholastic Aptitude Test used for college entrance is composed of two parts, the mathematical and the verbal. The mathematical test measures accuracy speed, and the ordinary use of figures. The verbal test measures the general information of the student and his ability to deal with facts. The selection and training of men for the accounting profession resolves itself into three areas, the modernization of the selection process, the broadening of the training, and the procurement of qualified instructors.
Abstract During the past year a committee was appointed by the American Accounting Association to consider the rating of curriculum and instructional standards among the various institutions of higher learning having accounting courses. It might seem reasonable to require that the accounting work should be offered in a school or college of business and not in some other division of the college or university, in order to secure proper integration of accounting with important related subject matter. It is taken for granted that graduate work requires the extensive use of current periodicals, reference books, and other library facilities, and therefore graduate students in accounting should have access to them. The adequacy of library facilities might be measured quantitatively by the number of bound volumes on hand, or by the amount expected annually for library purposes.
Journal Article Addendum Get access A. M. Ross A. M. Ross Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 62, Issue 5, November 1948, Page 791, https://doi.org/10.2307/1883474 Published: 01 November 1948
Journal Article The Influence of Unionism Upon Earnings: Reply Get access A. M. Ross A. M. Ross University of California Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 62, Issue 5, November 1948, Pages 787–790, https://doi.org/10.2307/1883473 Published: 01 November 1948
Abstract Reviews two books "Profit Sharing and Pension Plans (Practical Planning and Administration)," by C. Morton Winslow and "Profit Sharing and Pension Plans (Law and Taxes)," by K. Raymond Clark.