The Effects of a National Testing Program on Accounting Education.

Abstract In February 1948, upon the request of Ben D. Wood, Director of the College Testing Program of the American Institute of Accountants, its President appointed a Test Advisory Committee of this association. The committee was created to work with the Committee on the Selection of Personnel of the American Institute in the preparation of new tests and to act as adviser upon such matters as the Institute committee might place before it. In the article, the author discusses briefly the effects of any national, regional, or wide-range testing program on accounting education, for the purpose of the present discussion, a mythical program. Certain it is that at present people have neither educational nor instructional equality in several institutions, and certain it is that they should pause to restudy methods. Accounting in theory and in practice has grown by leaps and bounds, but much of the educational method has not kept pace with it and people must look forward to more coordination and less variability in their instruction. A testing program, worthy of the name is one means toward the end people should be seeking.