The sun., 1916-12-31

ton. II would be necessary Z satisfy
the faculty OF the department.. the
various committees on instruction, the
president n generally the board Of
trustees OF each institution. In some
state universities Il would be ne ,essary
also to satisfy the State legislature,
which might not see the connection be-
tween II change In an accounting course
and the subject of agriculture which
would be- uppermost In their interests
Some legislatures might ever discern In
an Increase In accounting work a loss
Of mccoy which might otherwise support
one or more inspectors for the foot and
mouth disease. Frof. Huntington also
spoke Of financial difficulties involved In
increasing the cost OF instruction, par
ticularly when II would be at the ex-
pense Of other departments. and he com
mented upon the prejudice sometimes
found on the part Of the older depart
ments against the teaching Of CONNER
cial subjects. He mentioned an incident
coming under his observation where the
wife Of a professor Of Greek said to the
wife Of nj eminent accountant: II hear
your husband 10 a b~ookkeepcr." Alto
sether Prof. Huntington threw quite .
pail OF gloom over the immediate pros
pect OF securing Standardization.
Prof. Earl A. Sailors (Yaie) followed
Prof. Huntington. and suggested that q
distinction be made between courses in
tended to develop students for the pro-
fessiOnal practice Of accounting and those
intended only for their general training
in the fundamentals of business. He
suggested that the latter courses might
perhaps be left to the academic depart
ments OF Universities and that the former
h. Nt.-Ar r
gave 1t as his opinion that teachers OF
accounting should be paid a living wage
lgreat applausel. and that oil fees
which they might earn through incidental
public practice should be turned into
the university tdeep silenceI. He
thought that this would remove the
temptation to use time for which the
university was paying In public practice
for tho private gain OF the Instructor.
He was followed by n number Of other
speakers. who contributed to a very en-
pertaining and instructive discussion,
~whereupon the first annual Meeting OF
the American Association OF University
Instructors In Accounting was brought
to a close.
This association is far from narrow
In It's scope and spirit. and Il Ia to be
sincerely hoped that each institution
which was no able to have representa-
tives present at the first meeting will. with
out delay. induce one OF more OF its in
~structors to lecome members. The an
nuu dues for each member Is So, for
which he will receive the publications Of
the association as well as the privilege
or participating in it's meetings. The
~broadness and openness OF mind Of the
association II evidenced by the fact that
any person interested in the teaching OF
accounting. even though he is not en-
gagged as an instructor In a university
or college. may become an associate
member The dues Of an associate men,
her are ~ a year. II he secures every
benefit derived by the regular members
except that he cannot vote or hold Of
flee. Somebody some day may start a
votes for associates movement and
lnvad the sacred precints with yellow
banners. This is not likely, however,.
because associates. being mere men, will
probably be only too glad 10 evade the
responsibilities of manasement and the
arduous work Of Office holding. All in
auiries concerning the association and It's
work should he addressed to Prof.
Fayette IL. Elwell. secretary. University
OF Wisconsin. Madison. Wis.