A Study of Public Accounting Personnel From the Viewpoint of Professional Advancement.

Abstract Opinions as to what the profession demands of, and offers to its practitioners can easily be bad in conversation and even in advertisements. One think there is need for a careful and impartial survey of the facts as found in the experience of a large number of individuals of all ranks in public accountancy. Only facts can provide a permanently satisfactory approach to the problems of personnel which affect every public accounting firm and its present and prospective employees, as well as the educational side of the profession. Moreover, instructors are aware that leaders among practicing accountants are also coming to recognize that the internship problem in accountancy is far from being as adequately solved as in law or medicine, as evidenced by editorials' and formal articles in the professional literature, by the creation and activities of committees on education in a number of state societies of certified public accountants, and by the activity of, and diversity of judgment concerning the Placement Bureau of the American Institute of Accountants.