Abstract There is definite evidence in accounting periodicals of an increasing interest in the uses of statistics, especially statistical sampling techniques, in accounting. The proponents of the use of statistical techniques in accounting have presented their arguments so convincingly that many have accepted as a logical extension the idea that accounting and statistics should be merged or integrated. The courses offered as a result of such a merger are generally designed for presentation to students in the early stages of the business education. These courses seem to have as their objective the acquaintance of the student with accounting and statistical techniques so that he might apply these techniques in certain business situations. Probability, the normal curve, correlation and time-series analysis, and statistical forecasting are the statistical techniques usually included. As to having a separate statistics course for accounting students, there should not be much of a problem involved. Marketing people have their courses in marketing research, including a wealth of statistical applications. Economics departments have statistics courses for economists.
Lyle E. Jacobsen (Fri,) studied this question.