THE ACCOUNTING EXCHANGE.
Abstract Accounting is such a field, and, like other fields of knowledge and of work, it stands to benefit from a continuing exchange of views. The range of the exchange need not be confined to the results of extensive research, or to the analysis and reporting of complex experience. Exchange of opinions can also make a contribution. What one thinks at the moment need not commit him irrevocably to a certain position, nor is his idea necessarily put forward with the purpose of securing converts to the view presented. A good perspective on professional attributes would be helpful, for example, whenever the problem to be faced had to do with setting and maintaining standards of admission to the profession and standards of professional practice after admission. Good perspective would also be useful whenever organization activities or educational programs are under consideration. When and if the profession might be under fire of criticism, perspective would be indispensable. A number of tests could perhaps be devised and tried on experienced accountants in an experimental way. Those tests that seemed most revealing could then be subjected to further observation by using them experimentally with young men recently accepted for professional work and still under training and scrutiny, and by using them experimentally upon college students who wish to major in accountancy and may later be further observed in class and office.
- DOI
- 10.2308/tar-7042148
- Volume
- 18 (3)
- Pages
- 269-273
- Language
- en
- Export
- BibTeX
- Sources
- crossref openalex