Professional development and redevelopment of accountants;

              t|ze Professional Development
and Redevelopment
of Accountants
by Donald H. Cramer
This article is based on Mr. Cramer's speech at the
Seventh Annual Northern California Accounting Educa­tors'
Conference, sponsored by the California Society
of CPAs.
The professional development of an accountant can
be compared to a journey of a thousand miles. It begins
with a single step. And it can continue as an ordinary
trip or it can become an enriching experience for both
the individual and his profession. Much of the quality of
a man's professional development depends upon him­self.
But a lot depends, too, on the encouragement and
opportunities for development available through profes­sional
societies and through accounting firms.
Preparing a Career's Foundation
A man usually lays the foundation for an accounting
career as a student in college. Educators often witness
this first step as they help a student choose the courses
which will start him down the road of his career.
We used to think professional development ended
about the time a man becomes a partner. That is too
short-sighted these days. One of the most challenging
frontiers of professional progress is the redevelopment,
or continuing development of accountants after they
have become partners. Between college graduation and
partnership there is the traditional, long, and especially
stimulating period of practical and theoretical develop­ment.
I'd like to review it briefly.
Professional Development in a Public Accounting Firm
Let's start with a step by step review of an account­ant's
professional career after graduation. Many of these
steps are self evident and small in themselves. The ac­cumulation
of them, however, is impressive. This will
become clear, I believe, as I describe the development
of a typical accountant. Let's call him Bill Eager.
We pick up the story of Bill when he accepts employ­ment
with an accounting firm. You might say Bill is an
idealized composite of the type all firms wish to employ.
His opportunities for development are based on pro­grams
available in the large firms such as Touche, Ross,
Bailey & Smart and, in the smaller firms, through the
AICPA and State accounting societies.
Bill Eager accepted an offer of employment when he
was 25, just married, and had graduated from a big name
University with an M.B.A.
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