EDUCATING TOMORROW'S ACCOUNTANT-TODAY.
The article discusses about educating tomorrow's accountant. In many Universities there are courses of study, more or less formalized, which can be described as accounting "programs," "majors," or "curricula." These programs generally are designed to equip the student with the knowledge and attitudes necessary to enable him to enter the accounting profession and to develop in that profession his maximum inherent capabilities. The literature of accounting is punctuated with ideas about the nature of accounting education, and one rather monumental study of educational requirements for CPA's has been made. The generally accepted accounting principles in conformity with which so many accounts are kept consist not of fundamental truths or basic doctrines, but of conventions designed to enhance the usefulness of accountants' reports. These conventions are sufficiently broad to shield a wide variety of accounting practices. The rule-making function consists of two kinds of activities. The first establishing broad rules of conduct is carried on primarily by the academicians and the public accounting practitioners, the two most highly professionalized segments of the field of accounting. These broad rules of conduct are "generally accepted accounting principles." The accounting curriculum that extends itself through such courses as retail accounting, accounting for engineers, accounting for ranch hands, accounting for hotels, and other special accounting courses which are nothing more than specific systems and techniques should be frowned upon. Such problems can be solved upon contact by the well educated accountant.
- DOI
- 10.2308/tar-7060703
- Volume
- 32 (4)
- Pages
- 569-575
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref