ACCOUNTING EDUCATION--FROM THE VIEWPOINT OF A MEMBER OF A STATE BOARD OF ACCOUNTANCY.
In the U.S., teachers show a desire for self-improvement, parents show great determination that their children shall take advantage of the opportunities offered or citizens show great willingness to bear the necessary expense. The courses in business and commerce can now become a substantial segment of the educational fields of the country. The classes in accounting are the backbone of the business courses. Not every student is an accounting major, but in nearly every case they take some accounting subjects. The granting of the CPA certificate is a matter of law. While the possession of diplomas and degrees from accredited schools may satisfy certain requirements, the laws require that the can date must present other proof satisfactory to the Board of Accountancy that he possesses adequate skill, knowledge and judgment in accounting matters. Accounting education labors under the serious handicap of having grossly underpaid instructors. There is a continuous struggle to keep good instructors at the salaries that are available and it now appears to be impossible to acquire and keep young and alert men who are tiling to make the financial sacrifices necessary to remaining in the teaching profession. Once the standards of educational preparation are established and adopted, experience can then become a supplement rather than a substitute for education and this is how it should be regarded.
- DOI
- 10.2308/tar-7087944
- Volume
- 28 (3)
- Pages
- 350-355
- Language
- en
- Export
- BibTeX
- Sources
- crossref openalex