Date of Award
Master of Science (MS)
Economics, Finance, & Accounting
Dr. Milburn Little
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.
Copyright 1967 Ronald Dean Vratil
Vratil, Ronald Dean, "A Survey and Evaluation of the Basic Issues of Management Services in Kansas Accounting Firms" (1967). Master's Theses. 1101.