Abstract Early in 1951 the Executive Committee of the American Accounting Association approved a suggestion proposed by its Committee on Selection of Personnel that a survey be conducted among the departments of accounting in schools and colleges throughout the country to determine the use being made of the accounting testing materials prepared by the Committee on Selection of Personnel of the American Institute of Accountants. In undertaking this assignment the Committee prepared and distributed about 625 copies of a questionnaire designed to cover what were thought to be the most important points of the entire testing program. The Committee decided to send the questionnaires to a mixed list of selected schools and colleges consisting of some which had never used the tests, others which had discontinued using them, and those which were using the tests at the time of the survey. In those cases where the schools had never used the tests, or where they had discontinued using them, the Committee wanted to know the reasons why. In analyzing the results of this survey, the members of the Committee have very definite impressions that the accounting testing program is not being used effectively in the majority of the schools and colleges where the tests are given.
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The Accounting Review
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A Wed, study studied this question.
synapsesocial.com/papers/69ba42bc4e9516ffd37a340c — DOI: https://doi.org/10.2308/tar-7086900