| Autor: |
Lynn, Edward S., Breen, H. Edward, Dilley, David R., Griffin, Charles H., Jaedicke, Robert K., Lang, Edwin R., McMullen, Stewart Y., Meier, Robert A., Osmundson, William D., Schlosser, Robert E., Woods, Richard C. |
| Předmět: |
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| Zdroj: |
Journal of Accountancy; Nov65, Vol. 120 Issue 5, p85-89, 5p |
| Abstrakt: |
This article discusses the application of behavioral science in the selection and development of certified public accountants (CPA). Some of today's challenges to a firm's ability' to adapt to change, are the use of computers in examinations of transactions to improve the quality and efficiency of its financial audits, the economic application of operations research techniques to the problems of small clients, and the development of a comprehensive tax plan in the face of the need to apply the tax structure at any one time to relatively isolated issues. Every CPA knows, that staff men with records of achievement in applying their knowledge to these new challenges are scarce. Although no single approach to college recruiting is likely to satisfy the expectations of every CPA responsible for developing his firm's recruiting strategy, approaches from the behavioral sciences have something to offer in the way of insight into the making of recruiting decisions as well as measures of the risk involved in making them. A college recruiting program is designed to seek potentially competent beginners. |
| Databáze: |
Complementary Index |
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