MGMT 3020 Lecture Notes - Lecture 5: Skill, Elementary Arithmetic
8 Apr 2018
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The research issue found in the article is about professional accounting and their claim to understanding a framework or body of knowledge that gives accountants, prestige, authority, and power. The accounting framework is constantly evolving and therefore ruth hines questions professionalism and why accountants are professing themselves. Philosophers, physicists and mathematicians are experts in their respected fields but do not profess themselves as (cid:858)professio(cid:374)als(cid:859). Accounting has adjusted greatly since the beginning of its birth. Originally, the accounting education taught skills such as penmanship, basic arithmetic, and relied on basic skills that we would take for granted as employers these days. It relied on (cid:862)dilige(cid:374)(cid:272)e, ho(cid:374)esty, pe(cid:374)(cid:373)a(cid:374)ship, re(cid:272)ord keepi(cid:374)g, a(cid:272)(cid:272)ura(cid:272)y, orderli(cid:374)ess, et(cid:272). (cid:863) (hi(cid:374)es, When accounting was still at its early age, an accountant would just need to do basic single entry recordings and transactions. The job was simple: bookkeeping, transaction noting, recording, and listing was the extent of what an accountants job.
