| Autor: |
Leinicke, Linda M., Ostrosky, Joyce A., Fish, Gary L., Trepeck, Judith R., Atkinson, Jerrel A., Blensky, Douglas L., Chilton Jr., Carl S., Cole, Jimmie L., Cullen, James G., Low, Sylvester Del, Fagerberg Jr., Dixon, Grace, Wayne J., Larson, Charles B., Shine, J. Robert, Simkins, Stanley I., Thomas, Paula Bevels |
| Předmět: |
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| Zdroj: |
Journal of Accountancy; Sep92, Vol. 174 Issue 3, p97-100, 3p |
| Abstrakt: |
This article presents a perspective on the adopted legislation enforced by the American Institute of Certified Public Accountants requiring new members to have 150 hours of college education after the year 2000 including the bachelor's degree. As stated in the article, the 150-hour rule has generated considerable discussions on what courses should be covered in a fifth year of accounting study to help new graduates succeed. A survey through a random sampling of accountants in California, Illinois and New York was conducted by the author which found that majority of the respondents believed graduates with 150-hours of education would command higher salaries. Based on the survey, federal taxation was considered by the respondents as the most important subject which is perhaps due to the increasing complexity of tax laws. Second in rank is interpersonal skills then small business management. INSET: EXECUTIVE SUMMARY. |
| Databáze: |
Complementary Index |
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