Accounting in the Executive Program.

This article focuses on accounting in executive programs. Teaching of accounting in these management programs has required and will continue to require something of a redefinition of what it is that we are teaching and for what end. A partial solution to the problem of obtaining a balanced approach to the accounting segment of these programs seems to lie in the fact that management personnel bring real on-the-job experiences to the classroom. According to the author, much of the content of accounting can be effectively taught apart from marketing or personnel administration. But in a discussion of planning or control, accounting is only one of the many elements involved. Obtaining a working familiarity with accounting involves the absorption of a fairly substantial and reasonably well organized body of knowledge. The teaching of accounting should come from illustrations used in the marketing, production, and other areas. The author regards all accounting data as basically a reflection of a variety of business operations.