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. |
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Zdroj: |
Journal of Accountancy; Jan1966, Vol. 121 Issue 1, p80-83, 4p |
Abstrakt: |
The article discusses the educational environment of accounting profession. The accounting profession is deeply indebted to famous accounting expert John L. Carey on long-range objectives' for his recent inquiry into and study of all aspects of the Certified Public Accountant's (CPAs) profession, including environmental factors. In his recent book, "The CPA Plans for the Future," Carey makes the reader realize that the environment with which the CPA is concerned, and which affects the profession, is the total environmental picture. The article further emphasizes that the most important asset of an accounting firm is the aggregate talent, or ability, of its professional staff. In most instances the kind of talent sought by accounting firms is found among college graduates. And college graduates can be affected in many ways by their educational experience. Campus life can alter a student's political philosophy and career objectives. The philosophy of the faculty about the purposes and objectives of a college education, as expressed in the number and kinds of required courses, is an important element in the academic environment. Professors often play an important role in shaping the attitude students hold toward the accounting profession. |
Databáze: |
Complementary Index |
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