BASIC EDUCATION FOR ACCOUNTING IN BUSINESS.
There should be a mutuality of interest, and therefore a certain coordination, between the teacher of accountancy and the practitioner. Both are interested in the same student product. But the emphasis in this relationship rather naturally tends to be one-sided; the emphasis is almost exclusively upon financial accounting. Without counter poise, it tends to perpetuate an unbalance which is now present in the structure and content of accounting education where, particularly in the large schools, the focus in one way or another is largely upon the public accountant and the practices of public accounting. The point is clear. If financial accounting is "hidebound and unimaginative" and college training in accounting is largely dominated by the conventions of financial accounting, then evidently educators and their institutions are not doing the best possible job for their students or for their future employers. A change in the direction of balanced emphasis is needed.
- DOI
- 10.2308/tar-7040842
- Volume
- 21 (2)
- Pages
- 135-140
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref