Master's Theses

Department

Economics, Finance, & Accounting

Degree Name

Master of Science (MS)

Abstract

The accounting profession is undergoing a change in services offered to clients. Accountants are gradually re-entering the field of management services and are drawing criticism for their actions. Critics doubt the competence of the accountants in this area and claim that the auditors' independence is being jeopardized. The purpose of this study was to analyze the criticism that the profession is withstanding and to determine how Kansas accountants react to this controversial issue. The survey tool used was an objective questionnaire. The findings generally support the hypothesis of the author; that is, the Certified Public Accountant in most cases has the competence to perform management services, and his independence is not harmed by his actions. Until the profession is established in this area, there will be a need for personal efforts to attain a high degree of technical knowledge regarding consulting. Perhaps eventually the performance of management services will become a major function of the accounting profession.

Keywords

Business & finance, Kansas, Accounting, Management, Economic & political systems, Comparison

Advisor

Dr. Milburn J. Little

Date of Award

Summer 1967

Document Type

Thesis - campus only access

Rights

© The Author(s)

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