Professional education for the accountant: Whose responsibility?;

              PROFESSIONAL EDUCATION
FOR THE ACCOUNTANT:
by Robert Beyer -BEGINNING this month, Touche, Ross, Bailey & Smart
opens wide the door to a new era of educational oppor­tunities
for all its staff members. The firm's Executive
Committee, Policy Group, and those responsible for train­ing
take pride in announcing this educational program
which represents a major investment in the firm's growth
and prosperity. Such a project expands the firm's existing
facilities for training and forms part of the $18,000,000,-
000* U. S. industry spends for training each year.
A detailed outline of the new program is included in
another section of The Quarterly. You might page over
it quickly right now to see what I mean when I say I am
struck by the range of the courses and by their variety.
Personally, I am eager to learn about new techniques, new
concepts, new discoveries which our expert instructors'
have ready for us. It delights me to imagine how this
expansion of competence can improve our tax, audit, and
management services. And I have no doubt that, as word
of the program spreads to the universities, it will help
attract capable young people to our firm.
Even after twenty-eight years in the accounting pro-
Robert Beyer's most recent book is
"Profitability Accounting for Planning
and Control," published by Ronald
Press. Articles by our managing part­ner
have also appeared recently in"The
Journal of Accountancy," "Banking
Magazine" and "Administrative Man­agement."
THE QUARTERLY