| Autor: |
Trump, Guy W., Ball, J. T., 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 S. |
| Předmět: |
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| Zdroj: |
Journal of Accountancy; Jun67, Vol. 123 Issue 6, p76-80, 5p, 3 Black and White Photographs |
| Abstrakt: |
The article comments on "Horizons for a Profession," a report by the Commission on the Study of the Common Body of Knowledge for CPA of the American Institute of Certified Public Accountants. This study is by its very nature an evaluation, not a research project. It is based on some empirical description, and some deductive reasoning, but there is little explanatory theory. For example, to determine what accounting firms now do, questionnaires were sent to a large sample of public accounting firms. The data suffer a bit from the fact that it was not possible to give operational definitions to all the elements of work description. But the result is a generalized description of practice and trends in practice. A sample of educational programs in collegiate schools of business--past and present--was examined, and this afforded a rough description of changes in the pattern of business education. Decks of subject cards were mailed to a large select group of knowledgeable persons asking them to rank subject matter in order of importance. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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