STANDARDS OF ACCOUNTING TRAINING.
Abstract In September 1930, the American Institute prepared a compilation of Certified Public Accountant (CPA) laws of the United States and a study of these laws discloses a most tragic fact concerning educational training as an aspect of the accounting profession requirements. As to college education, there is a great scarsity of recognition in the various state laws. Practically no recognition is given college training in accounting. There still persists the most prevalent idea that practical experience shall be the sum and substance of one's training if he is to be a successful accountant. The years of practical experience thought so essential find the individual with a narrow, limited vision of the accounting profession and no general training. Specifications in laws providing that the university faculties shall aid in examinations are even more restricted than provisions relating to credit for college work. C.P.A. should be on an examination basis. Then too a comprehensive examination works for uniformity in accounting which in itself will raise standards.
- DOI
- 10.2308/tar-7064714
- Volume
- 8 (2)
- Pages
- 110-112
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref