Article Title
Requisite qualities of accountants (bookkeepers) according to German literature: 1723-1963
Publication Date
Fall 1987
Abstract
Like any educational endeavor, accounting education must have objectives. The objectives of German accounting education have been developed since the 18th century in accordance with German accounting practice. Because accounting practice has changed in response to emerging accounting problems, a corresponding change in accounting educational objectives also might be expected. This paper examines 18th through 20th century German literature for evidence of changes in accounting educational objectives. It focuses on objectives relating to the students' development of personal virtues and work habits rather than those relating to the development of technical knowledge and skills. The term virtues is used to connote the complex of attitudes and personal characteristics deemed to constitute desirable behavior for an accountant.
Recommended Citation
Reeker, Detlef Karl
(1987)
"Requisite qualities of accountants (bookkeepers) according to German literature: 1723-1963,"
Accounting Historians Notebook: Vol. 10
:
No.
2
, Article 7.
Available at:
https://egrove.olemiss.edu/aah_notebook/vol10/iss2/7