Creating Better Accountants
...end reasoning behind some of the tax laws that exist today. A liberal arts education may elicit better success rates, but is there anything wrong with concentrating strictly on accounting? Currently, existing specialized accounting programs are being criticized for being one dimensional. For instance, graduates from these programs are said to have an “overly narrow understanding of business information” (Brody 1). Without a broader education, graduates may find it difficult to apply their knowledge and make decisions in changing contexts and circumstances. This can lead to automatic decision-making, because graduates may only have the ability to view varying events from a single perspective. Thus, an undue emphasis placed on learning “the basics” will most likely be one dimensional when faced with the ever changing dynamics of the business world. Assuming specialized programs are in fact too narrow, then what specific information does a liberal arts education actually provide that will help accounting students in their business careers? As early as 1968, the American Accounting Association believed there was “no other quality more important—to an accountant—than having the ability to communicate well both in writing and orally” (Pritchard 1). Also, the most recent version of the Certified Public Accountants exam actually tests for writing proficiency. Along with writing and oral communication goes reading comprehension. Obviously, these skills are best taught by literacy experts in courses such as College English I and Oral Communications, neither of which falls under the realm of a business school. Another aspect of a liberal arts education is computer science, and with technology changing at such a rapid pace, the incorporation of computer applications into the curriculum is also a necessity. There are also currently software packages available that simulate a business environment in a fairly realistic setting, which gives students a hands-on, interactive atmosphere from which to learn (Brody 5). Why are communication, reading comprehension, and technological insight so important in today’s business world? First of all, professionals in every field need to have at least some background in writing, reading comprehension, and oral communication, just in order to effectively communicate with other professionals. Also, it has been found that people who read well are generally organized thinkers, connect thoughts logically, and examine the importance or meaning behind things (Pritchard 2). These important skills lead to sound relationships in the business world based on professionals’ abilities to understand one another. After all, if an accounting graduate and a marketing graduate are attempting to conduct business, but each only studied material in their respective field, how will they be able to communicate? In addition, as already indicated, there are many technological changes, international concerns, and ethical issue...