The Correlation of Accounting in Other Business Fields.

Abstract The correlation of accounting instruction with instruction in other business fields is to focus attention upon the interrelationships among business courses and to emphasize the need for more comprehensive programs to develop professional business responsibility. The purpose of integration is to reverse the usual emphasis and come out with management skills rather than only technical skills. Business practitioners are much concerned about the newly conceived role, which they hope to play in an expanding commercial and industrial society. The principal task of the college of business administration is to develop competent students, well equipped to pursue lifetime careers in the management of economic and business affairs. Before considering the responsibilities of the accounting curriculum for carrying out that task, two qualifications should be made clear. First, students who expect to become professional accountants must be thoroughly grounded in the conventions and techniques of the profession in order to meet the immediate requirements of the first job. Second, mass education has brought to colleges of business some students who have neither the potentials nor the interests to assume positions of administrative responsibility.