Accounting in the Professional Business Curriculum.

Abstract A recent article appeared in the "Wall Street Journal," captioned, "Businessmen, Professors Disagree on Subjects Best for Commerce Career, But No One Favors 'Vocational' College." The occasion for this article was the publication of a study made by the Society for the Advancement of Management concerning the courses businessmen and college professors considered essential for a well rounded education for business. It was not surprising that businessmen and professors were unable to agree in all cases, as educators themselves find numerous areas of disagreement concerning curricula content. The results of this study are interesting because of the emphasis given to the study of accounting as a preparation for business. Of more significance, however, was the recognition given to the so-called cultural courses of study. The demands placed upon accountants are such that a thorough technical training plus a broad general background are essential for success in this area of work. This is particularly true in the field of public accounting.