ACCOUNTING EDUCATION, ETHICS AND TRAINING.
Abstract This article focuses on various educational and ethical issue in accounting education and training. This article is concerned only with the education of qualified accountants, public and private, rather than the technical training of bookkeepers, clerks, and other routine workers due to the belief that the training of these routine workers is an important problem, but one entirely separate from that of the broad education of an accountant. Based on opinions of various accountancy firms of New York State, it is suggested that the accountant should be college educated and trained. Supposedly the widest variation in this belief would occur with respect to the relative emphasis that should be placed on cultural education, broad business training and technical accounting training. The author reports that many public-accounting firms give preference to graduates from a four-year cultural course over graduates from business and accounting courses which are deficient in cultural training. He suggests that the accounting courses proper should emphasize fundamental principles and theory, and managerial uses of accounting information, rather than bookkeeping procedure, routines and technique.
- DOI
- 10.2308/tar-7061890
- Volume
- 14 (3)
- Pages
- 258-262
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref