Pointers in the pursuit of excellence
Article Abstract:
Reforms are proposed for the training and education of British accounting students. A pre-entry test similar to the Graduate Management admission test and a post-entry exam to test for bookkeeping aptitude would lower the failure and drop-out rate of professional accounting exams without lowering standards. Entrants to the profession should be required to have either a degree relevant to accounting or a year's post-graduate work in accounting. More emphasis should be placed on coursework in other areas of business besides accounting, and should emphasize practical instruction. The written examinations at PE1 and PE2 should test for professional maturity and competence, rather than mere technical knowledge. Private sector tutors for professional exams should be more closely monitored by the Institute of Accountants.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1987
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Registration and unity - issues on par with Tricker
Article Abstract:
The three major issues facing the Institute of Chartered Accountants of England and Wales are: registration, unity, and governance. In 1983, a report issued by an Institute committee chaired by R. I. Tricker (known as the Tricker Report) discussed the issue of governance within and by the Institute. However, the issues of registration and unity have yet to be formally addressed by members of the Institute. Among the members of the Institute, 71 percent favor registration of accountants, which is identified closely with the Institute's unity. Perhaps the reason for the lack of action in these areas is the difficulty of garnering support for constitutional changes within the Institute's membership.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1984
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How we should cope with the winds of change
Article Abstract:
It is possible that the Institute of Chartered Accountants in England and Wales does not accurately reflect the interests of its members, since 41 percent of the membership is younger than 36 years of age, but only one of the Institute's 75 Council members is younger than 36. It is suggested that the Institute establish a national body of young accountants to report to and influence the actions of the Institute. Also discussed is the proposed establishment of three advisory committees to the Institute composed of company representatives (one committee for large accounting firms, one committee for small accounting firms and one for non-accounting firms).
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1986
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