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Some History of the Debate on Educational Policy of Accountants in Australia
J. A. MARSH,
G. R. HENNING,
J. A. MARSH
J. A. M arsh is a Lecturer in the Department of Accounting and Financial Management at the University of New England.
Search for more papers by this authorG. R. HENNING
G. R. H enning is a Senior Lecturer in the Department of Economic History at the University of New England.
Search for more papers by this authorJ. A. MARSH,
G. R. HENNING,
J. A. MARSH
J. A. M arsh is a Lecturer in the Department of Accounting and Financial Management at the University of New England.
Search for more papers by this authorG. R. HENNING
G. R. H enning is a Senior Lecturer in the Department of Economic History at the University of New England.
Search for more papers by this authorAbstract
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 accountants.
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