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Job Tasks of the Beginning Accounting and Bookkeeping Worker Compared with the Content of the High School Accounting and Bookkeeping Curriculum.

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Document pages: 205 pages

Abstract: In an attempt to identify the discrepancy between work and training programs for a beginning accountant or bookkeeping worker, and thereby provide either verification of the current curriculum or needed direction for change, this study posed three questions. The procedures were divided into three areas to coincide with the three questions. To determine the job tasks performed by the beginning accounting and bookkeeping worker (question 1), a comprehensive search of the literature was made covering the 1968-1975 period. Sixty-four studies were identified. To determine the job tasks included in the conventional high school accounting and bookkeeping curriculum (question 2), the textbooks most commonly used in the curriculum were identified and analyzed. To determine the extent to which the high school curriculum includes and prioritizes the job tasks of the beginning accounting and bookkeeping worker (question 3), rank correlation statistics and comparisons were applied to two lists, one representing job tasks performed by the worker, the other representing the curriculum. Two of the major findings were (1) no significant relationship was found when statistical applications were applied to the two lists grouped either by general accounting categories or by specific job tasks common to both lists and (2) 52 of textbook volume contained none of the job tasks taken from the list representing real work. The study is presented in chapter form: Chapter 1 presents general introductory material; chapters 2 through 4 each cover separately the three questions posed at the beginning of the study; chapter 5 presents detailed conclusions and recommendations. (HD)

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