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Towards a Definition of Experience Author(s): Barbara A. Clough Source: The Accounting Review, Vol. 48, No. 4 (Oct., 1973), pp. 798-799 Published by: American Accounting Association Stable URL: http://www.jstor.org/stable/245309 . Accessed: 15/06/2014 17:02 Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at . http://www.jstor.org/page/info/about/policies/terms.jsp . JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact [email protected]. . American Accounting Association is collaborating with JSTOR to digitize, preserve and extend access to The Accounting Review. http://www.jstor.org This content downloaded from 194.29.185.25 on Sun, 15 Jun 2014 17:02:54 PM All use subject to JSTOR Terms and Conditions

Towards a Definition of Experience

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Towards a Definition of ExperienceAuthor(s): Barbara A. CloughSource: The Accounting Review, Vol. 48, No. 4 (Oct., 1973), pp. 798-799Published by: American Accounting AssociationStable URL: http://www.jstor.org/stable/245309 .

Accessed: 15/06/2014 17:02

Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at .http://www.jstor.org/page/info/about/policies/terms.jsp

.JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range ofcontent in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new formsof scholarship. For more information about JSTOR, please contact [email protected].

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American Accounting Association is collaborating with JSTOR to digitize, preserve and extend access to TheAccounting Review.

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798 The Accounting Review, October 1973

Towards a Definition of Experience

Barbara A. Clough The Certified General Accountants' Associations of Canada

This article has been written as Phase I of the Certified General Accountants' As- sociations of Canada's look into the value and specific guidelines of practical work experience that should be adopted before certification into the profession is granted. A final report with specific recommenda- tions on the value of work experience be- fore professional certification will be pub- lished later in 1973 as a result of a com- prehensive review of current, relevant literature, an analysis of attitudes of other professional associations, and an original research study being conducted among C.G.A. members and their employers.

GENERAL EVALUATION OF EXPERIENCE

One of the main problems encountered in reviewing various professional assess- ments of the Experience Requirement has been in understanding what different groups mean by the word "experience." None of the various associations surveyed seems to define what they are talking about and therefore they seem to be using the word "experience" to mean a variety of things. To some groups, experience is a broad conceptual term meaning virtually any feeling or sensation; to others, it is a specific skill (cost accounting experi- ence).

There is a discrepancy among Asso- ciations and academics as to what ex- perience really is. Experience can be taken in a very broad sense to be any sensation or feeling; it can be narrowed down to the

process of personally observing or under- standing things; in its narrowest sense it can mean wise or skilled in a particular field from what one has observed, en- countered, or undergone. Many of the studies reviewed use experience to mean any or all of these, but never quite come to grips with which "experience" they are talking about.

EXPERIENCE AND THE ACCOUNTING

PROFESSION

Let me try and relate this to the ac- counting student. For him we might be talking actually about three different levels of experience.

(1) Life Experience-knowledge of life and an understanding of the general broad social and cultural forces which affect his life.

(2) Broad Business Experience-knowl- edge of an understanding of the broad business world and the forces which will affect him during his "business day." An understanding of his role in business, communications, and deci- sion-making all would be involved here.

(3) Accounting Experience-skilled and having knowledge of accounting pro- cedures through having observed, en- countered, or understood the various aspects of accounting in a practical setting.

The ideal C.G.A. would have become

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Academic Note 799

competent through experiences at each of these levels. He will be life competent, general business competent, and account- ing competent. He will be able to handle the everyday social and cultural pressures and changes, the various pressures asso- ciated with his position in business, and will be a skilled accountant.

The Association should try to provide the student with the tools necessary to acquire each level of competency, but this author feels that it is only at the third level of competency that the Association can try to provide specific guidelines. Life experience is valuable, but there is no way of quantitatively judging it; general business experience is valuable, but again, it is impossible to evaluate or prescribe a specific level of business experience which is necessary for each student; accounting experience is valuable and possibly here is where the Association can come to grips with the specific skills it judges as neces- sary before a student can be called a "competent and experienced accountant."

To summarize, there seem to be three levels of experience of importance to the accountant. The Association should try to provide the student with all three levels of experience. Perhaps it can broadly define and provide only for the life/broad busi- ness experience, but clearly it can define the specific accounting skills a student must have.

Some authors feel that any professional

requirement that cannot be fairly and consistently applied falls into disrespect and will lead to the disregard of other more critical professional regulations. This author concurs. However, although we may not be able specifically to judge the experience that each student receives, we must try at least to provide each student with the opportunity to achieve the skills that will make him an effective accoun- tant, businessman, and community mem- ber.

The increasing pressures and continual changes of everyday social and business life will confront our students when they start their first job. If we can provide them with some of the skills necessary to face these pressures together with the skills of a competent accountant, we will have provided for a total person: a person qualified in his specialized field but also able to meet change.

CONCLUSION

Three levels of experience are necessary to produce an effective accountant:

(1) Accounting experience (2) General business experience (3) Broad life experience

The Association should define and provide for each of these levels of experience, but perhaps can specifically define and lay guidelines only for the Accounting Ex- perience necessary before certification.

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