The Accounting Review Vol. 34 No. 2 1959
PROFESSIONAL EDUCATION IN ACCOUNTING.
Abstract
Three main areas bearing attention upon professional education in accounting are the nature of professional education, the objectives of professional education and the implementation of professional education. Most of the recent articles and discussions propose as cures new administrative frameworks, within which accounting education would proceed, and⁄or recommendations to extend the formal educational time period. The study of accounting requires a student to take several courses in sequence before he can take very many courses in accounting concurrently. Professional education in accounting should encompass all collegiate educational preparation for an accounting career, including Liberal, cultural and non-business collegiate study, basic education in accounting, business and related fields and advanced study in accounting, business and related fields. Professional education in accounting, then, involves a well-rounded collegiate program utilizing problem materials drawn from practice and from the current literature, with instruction in the hands of a faculty which is well grounded both in theory and in practical experience. Professional education in accounting is achieved when the educational program successfully fulfills the various objectives in preparing the student for a career in accounting.
- DOI
- 10.2308/tar-7131328
- Volume
- 34
- Issue
- 2
- Pages
- 200-206
- Language
- en
- Sources
- openalex crossref