Abstract The article presents a discussion on the aspects of education of accountancy in the first decade of the twentieth century by referring to three articles related to education reported in various issues of the "Journal of Accountancy." The first article in the initial issue of the Journal, the report of the symposium referred to in the preceding paragraph, and the first report of the Committee on Education of the American Association of Public Accountants. Dean Johnson of New York University and editor of "The Journal of Accountancy," knew well the status of the emerging profession. He was aware that many of the Certified Public Accountants (CPAs) at the time were self-made men who had relatively limited formal education, but had through apprenticeships and self-study developed technical knowledge as bookkeepers and accountants. Another article in the November 1905 issue of the Journal, dealt with the education and training of a certified public accountant.
Oliverio et al. (Sun,) studied this question.