Measurement and Guidance in the Field of Public Accounting.

Abstract The article focuses on the development of measurement and guidance techniques in the field of public accounting. In response to the expressed need for improvement of selection procedures, the American Institute of Accountants appointed in 1943 a Committee on Selection of Personnel. This committee was asked to investigate procedures whereby the general caliber of personnel in the profession might be improved. The early deliberations of the Committee led to the identification of four broad factors which may condition success in the profession. These four were general aptitude, technical competence vocational interests, character and personality. Vocational interest was the first field to be attacked experimentally. It was decided to experiment with the Strong Vocational Interest Blank, an immediately available test, rather than to attempt construction of a new test of interests. Through the cooperation of nearly a hundred accounting firms scattered throughout the U.S., Strong blanks were completed by more than 2,000 public accountants and returned to the project office for analysis. On the basis of the results a median profile was established for public accountants in general.