Some History of the Debate on Educational Policy of Accountants in Australia
作者:
J. A. MARSH,
G. R. HENNING,
期刊:
Abacus
(WILEY Available online 1987)
卷期:
Volume 23,
issue 1
页码: 55-68
ISSN:0001-3072
年代: 1987
DOI:10.1111/j.1467-6281.1987.tb00139.x
出版商: Blackwell Publishing Ltd
关键词: Accountants;Education;Professional associations
数据来源: WILEY
摘要:
The Australian professional accounting bodies developed their present educational policies during the period prior to 1964 when two major reports were issued. This paper traces the development of those educational policies, but particularly the crystallization of the philosophy underlying the decision of the Australian Society of Accountants to adopt degree level entry in 1965. The Institute of Chartered Accountants followed suit some years later. This signalled the end of the traditional system of part‐time technical training associated with work experience, and established full degree‐level education as a pre‐requisite for professional accoun
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