Qualifications for College Accounting Teachers: A Rebuttal.

Abstract The article discusses about the qualifications for college accounting. The position impliedly taken is critically examined and a number of paradoxes that result is illustrated. The business school faculties have been criticized by employers, including accountants, virtually an infinite number of times, because of the graduates' inability to communicate effectively. Yet the act of passing the CPA examination resulting in the awarding of the certificate, which may have been accomplished without so much as a single high school course in English, supposedly qualifies the recipient of the certificate to pass upon the communicative ability of the college accounting student. The very nature of accounting is such that an accounting instructor must rely upon his knowledge of other subjects in his discussions and explanations of accounting. The teaching of even a survey course in accounting or federal income taxation to students majoring in economics, engineering, psychology and many other fields would quickly prove this point to the doubtful. Formal education is no panacea, but neither is practical experience. Surely the depth and breadth of a person's knowledge can be more quickly expanded through formal education.