THE PRACTITIONER'S RESPONSIBILITIES FOR ACCOUNTANCY EDUCATION.
The responsibility of the practitioner in connection with a program of professional education, is one of great current interest to the practitioner as well as to the educator. Implicit in the term responsibility is a general recognition of certain standards of action and degrees of obligation. For example, there is recognition of such responsibilities as those of the head of the family to support his family, those of a citizen to bear arms in the defense of his country, those of any person, whether citizen or not, to act within the law of the land. The idea of duty is also implicit in the term, and even further carries the idea of accountability, not only to a court of opinion but even to a court of law. The nature of a professional man's responsibilities may be treated under three general heads, those to his clients, those to his profession and those to society at large. In connection with responsibilities to his client, it should always be remembered that the basis of that responsibility is either a specific or an implied contract of service entered into. This contract is so generally recognized that it is enforceable at law.
- DOI
- 10.2308/tar-7058819
- Volume
- 13 (3)
- Pages
- 259-265
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref