The Accounting Review Vol. 34 No. 2 1959
RECENT DATA ON ACCOUNTING MAJORS AND PROGRAMS.
Abstract
Statistics relating to accounting majors and programs give an idea of the statistics of demand for accounting education, which is merely the other side of the coin indicating the statistics of supply for the country over. Some estimate of the social importance of the subject is also possible from the figures. The statistics show the relative importance of accounting in the total offerings of collegiate schools of business. Data available are of use in still other ways, including the problems they raise as to teacher supply and logistics of space and time in scheduling classes, providing physical facilities, etc. An interesting disclosure is the extent to which "general" courses, representing the usual elementary, intermediate and advanced study in general accounting, cut into total hours offered. The one-year course in cost accounting that is found in more and more schools covers important topics that still take an inordinate amount of space and attention in so-called intermediate accounting courses.
- DOI
- 10.2308/tar-7131437
- Volume
- 34
- Issue
- 2
- Pages
- 262-265
- Language
- en
- Sources
- openalex crossref