Bringing Reality Into the Accounting Program.

Abstract The article says that the recommendations of the Commission on Standards of Education and Experience of the American Institute of Certified Public Accountants are a plea for professional education that is both broad and realistic. Although the Commission believes that the university can accomplish a large portion of the desired professional training, it does suggest that the curriculum be enriched with, an internship program, the use of case materials developed from the files of public accounting firms and arrangements permitting accounting faculties to maintain close contact with those active in the practice of the profession. Comptrollers and Personnel directors in private industry also are seeking similar goals. They desire that the young men destined for accounting positions with major administrative responsibilities come to industry at an early age, well fortified with an education that is broad, intensive and realistic. For various psychological reasons not all questions will be brought before the panel. This difficulty may be overcome by asking the students to submit unsigned written questions and comments to the instructor during the first accounting class after the panel discussion.