College News—Committee Report for the Commission on Common Body of Knowledge for CPAs of the American Institute of Certified Public Accountants

Professional competence in management services is achieved only with an understanding of both scientific techniques of analysis and human behavior. This committee therefore concludes that the accountant's education must include significant work in mathematics, statistics, electronic data processing, behavioral science, business core subjects, and accounting. At least one-half of the accountant's formal university-level study should be of a general scientific and cultural nature. This committee does not believe it possible to properly educate an accountant within the framework of a conventional four-year university-level curriculum in this country. Rather, it concludes that graduate education should constitute a minimum requirement for entrance into the accounting profession.

• 저널Management Science · 11(4) · C–27
• 토픽Accounting Education and Careers · Accounting
• DOI10.1287/mnsc.11.4.c27
• 저자