THE PROFESSIONAL COLLEGE.
Abstract The article presents the author's comments on having a professional college for accountancy. The author says that the profession throughout the U.S. has not yet made an adequate test of the existing programs of accounting instruction or a thorough trial of graduates of colleges of commerce with an accounting major. Too often in taking commerce graduates into the staff, little or no attention is paid to scholarship records as a clue to aptitude and the ability to lean. Occasionally personality and college activities are allowed to out-weigh the evidence of a thorough foundation in collateral subjects. Practitioners could provide an immediate and powerful stimulus to better educational preparation for accountancy if they would pledge themselves for a period of years to absorb the scholastic upper fifty per cent of the accountancy graduates of the colleges of commerce having a satisfactory accounting program. The article further asserts that the profession is hardly ready for separate schools of accountancy with a high degree of specialization because the literature and teaching materials are still inadequate to support a three-year program in accountancy alone. Thus, either collateral or related subject matter, such as economics, finance, law, and business administration, should be added to the work in accountancy in desirable amounts.
- DOI
- 10.2308/tar-7076347
- Volume
- 11 (2)
- Pages
- 109-116
- Language
- en
- Export
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- Sources
- openalex crossref