| Abstract: | In Australia, people performing accounting functions may have undertaken a course at a university, CAE, or technical college. This study is addressed to the rationale for this multiplicity of courses by seeking to determine whether there are different outcomes, such as professional functioning and salary, among graduates from these different courses. A specially devised questionnaire was developed to determine the degree of professionalism in late 1979 of accounting graduates from some Sydney and Melbourne universities, CAEs (UG1 bachelor degree and UG2 diploma courses), and technical colleges from the following years: 1970, 1974, 1976 and 1978. Limitations such as sample size prevent definitive answers. It was found that degree of professionalism and salary were related to attendance pattern, years of accounting experience before course completed, and years of accounting experience after course completed, but that the relationships with accounting course studied are low. Data counceming the mean percentage time spent on professional, technician, and other functions are provided. |
