Staff Training—present and Future.

Abstract Public accounting is a personal service profession. Its future depends to a large degree upon its ability to continue to attract the highest quality of recruits and in increasing numbers. Improvement of academic standards and improvement in selection of personnel are tremendously important fundamentals. Formalized staff training which has evolved from the experimental to the development stage is the medium through which the accounting profession can discharge its obligation to bridge the gap between theory and practice. The contribution of staff training to a well integrated personnel policy is so manifest as to leave little if indeed any scope for serious debate. The form in which training may best be accomplished and the area in which it may be applied most productively remain questions in which the profession has a searching interest. There is need for guarding against the very natural inclination to concentrate on those in a group who appear to be the best prospects at the expense of those who may not immediately have demonstrated equivalent qualities and who need the most aid.