OUR MUTUAL OBJECTIVES.
The author is glad that the presidency of the American Institute of Accountants seems to merit recognition by the American Accounting Association. He is a member of both the organizations. The Institute is the national organization of certified public accountants (CPA), primarily concerned with professional public accounting. The Association, with its academic background, emphasizes instruction and the theoretical phases of accounting. Another purpose is that of uniting the profession, advancing the interests of public accountants and encouraging cordial relations between them, and maintaining high standards both for the institute and for the CPA degree which is the hallmark of fitness to practice. It is the stated purpose of the institute to advance the science of accounting, and to develop and improve accountancy education. Accountability and financial planning and control are parts of service to management. Accountants have demonstrated a considerable degree of devotion to service by voluntary and unrewarded public service.
- DOI
- 10.2308/tar-7055189
- Volume
- 23 (1)
- Pages
- 3-6
- Language
- en
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- openalex crossref