CULTURAL SUBJECTS

Evening Post, Volume CXXIV, Issue 61, 9 September 1937, Page 20

CULTURAL SUBJECTS

ACCOUNTANTS' VIEWS

In a report to the education committee of the New Zealand Society of Accountants, Mr. D. H. Steen (Auckland), submitted proposals for a substitution of a degree of Bachelor of Account ancy instead of the present one of Bachelor of Commerce and for a new prescription for the degree of Master of Commerce which at present—in his opinion—had too much of a leaning towards economics. "It must be remembered," stated Mr. Steen, "that business problems are becoming greater. The sphere of' the accountant is becoming wider and it is for the university to enlarge and widen its scope. Several technical branches of 'accounting' are becoming more and more important, and it is not possible to cover them in the necessary prescriptions tor professional purposes nor to set examinations satisfactorily in them in the present circumstances. . . . If accountancy is to reach the position it should occupy among, the other professions, there should be established a definite degree in accountancy, which would •be more ■ concerned. with accountancy subjects. .. . Possibly the university colleges would establish schools of accountancy governed by accountancy men in place of the Schools of Commerce ruled over by the Faculty of Economics." Mr. G. W. Reid (Dunedin) said he believed it was not desirable to have a degree of an almost solely technical character. It would be definitely beneficial to have cultural subjects which would broaden the outlook of students and widen their contact with university life. '; Thus accountancy graduates would be better fitted to take a worthy place in the life of the community. : . After further discussion it was decided to. set up a sub-committee comprising Messrs. Reid, Steen, and D. G. Johnston (secretary of the society) to confer with the university authorities on the question of a reorganisation of courses for the degrees of Bachelor and Master of Commerce.