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Survey explores training offerings by major accounting firms, revealing a focus on general skills over specific training.
ABSTRACT: This article presents the findings of a survey of the training directors of the Big Eight public accounting firms and their perceptions of the extent of specific training offered by their firms. A previous article by the authors argued that specific training was a necessary (but not a sufficient) condition for the existence of unrecorded human assets. Our survey results suggest that the bulk of the training provided by the Big Eight firms is perceived to be general rather than specific.
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Dittman et al. (1980) studied this question.
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