TRAINING FOR THE CONTROLLERSHIP.
The article discusses several issues related to the training for the controllership. The approach has been that any discussion of training for controllership must start with a definition of objectives and a division of the problem into sections. Economists have been concerned here with training for the administrative, policy-making responsibilities of the controller and his immediate assistants. Various methods of training have been recognized but a combination of formal academic work with an organized apprenticeship program has been accepted as the most promising. To apprenticeship has been left the task of developing facility and judgment in meeting particular situations. Upon the academic program has been placed the burden of developing depth of analytical thinking, breadth of background, and the proper point of view. For these reasons the emphasis in the academic work has been upon analysis and breadth. The impossibility of including all desirable topics in the curriculum was accepted and a program was developed which was divided into three parts, covering, (1) technical subjects, (2) general business courses, and (3) background work in economics and related subjects. The desirability of undertaking the program as graduate study was advanced.
- DOI
- 10.2308/tar-7047699
- Volume
- 15 (2)
- Pages
- 232-238
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref