What question did this study set out to answer?

The aim is to explore the accounting training procedures in Holland and West Germany and their impact on quality.

Training Accountants in Holland and West Germany.

View Full Paper

Ask AI

Bookmark

Authors

This article compares accounting training in Holland and West Germany with American and British systems, revealing key differences.

The aim is to explore the accounting training procedures in Holland and West Germany and their impact on quality.
Analyzed accounting training systems in Holland and West Germany.
Compared these systems with American and British accountant training.
Identified differences in coursework emphasis on economics, law, and statistics.
Evaluated the role of written and oral examinations in the certification process.
Assessed the length of the training period in each system.
Holland and West Germany maintain high accounting practice quality as noted by international accountants.
Emphasis on economics, law, and statistics distinguishes their training approach.
Oral examinations supplement written exams, enhancing assessment quality.
The training period is notably longer compared to American and British systems, questioning fast-tracking certification.

Arthur N. Lorig (1961) studied this question.

View Full Paper

Ask AI

Bookmark