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March 18, 2026The Accounting Review

Measurement and Guidance in the Field of Public Accounting.

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Authors

RJRobert JacobsAmerican Institute of Certified Public Accountants

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Implication

The article investigates measurement and guidance in public accounting to improve personnel selection, highlighting vocational interests.

Key Points

  • This research aims to enhance personnel selection procedures in public accounting by identifying key success factors.
  • Formed a Committee on Selection of Personnel by the American Institute of Accountants in 1943.
  • Conducted experiments using the Strong Vocational Interest Blank among public accountants.
  • Collected and analyzed data from over 2,000 public accountants across nearly a hundred firms.
  • Identified four key factors affecting success in public accounting: general aptitude, technical competence, vocational interests, character and personality.
  • Established a median profile for public accountants based on the analysis of the Strong Vocational Interest Blank.

Cite This Study

Robert Jacobs (1950) studied this question.

synapsesocial.com/papers/69ba434a4e9516ffd37a4577https://doi.org/10.2308/tar-7064398
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1THE DEVELOPMENT OF APTITUDE TESTS FOR ACCOUNTANTS.1945
  2. 2REPORT OF COMMITTEE ON SELECTION OF PERSONNEL.1952
  3. 3THE SELECTION AND EDUCATIONAL TRAINING OF COST ACCOUNTANTS.1948
  4. 4A STUDY OF PUBLIC ACCOUNTING PERSONNEL FROM THE VIEWPOINT OF PROFESSIONAL ADVANCEMENT.1931
  5. 5A Factor-Analytic Investigation of Employee Selection Factors of Significance to Recruiters of Entry-Level Accountants.1994