TITLE

Accounting's Stature Undermined By 'Cookbook' Approach

AUTHOR(S)
Livingston, Phil
PUB. DATE
May 2001
SOURCE
Financial Executive;May2001, Vol. 17 Issue 3, p6
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article reports on accounting as a profession. The declining number of students in college accounting programs has been well documented, and fewer students are sitting for the Certified Public Accountant exam. The American Institute of Certified Public Accountants (AICPA) has been trying, in part, to address these realities with its "XYZ" credential. The profession is being undermined by a cookbook approach to accounting - one in which the rules are so detailed and complicated that the individual practitioner becomes nothing but a conduit between the client and a huge book containing all the possible transactions, every possible question and predetermined answers.
ACCESSION #
11927681

 

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