A mind is a wonderful thing to waste: “think like a commodity”, become a CPA

Tony Tinker (Baruch College, City University of New York, USA)
Athina Koutsoumadi (Baruch College, City University of New York, USA)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Publication date: 1 August 1997


Technical excess in accounting education has always been a source of discontent among educational reformers, however, two recent developments have rendered these deficiencies even more acute. First, intensified competition for traditional audit services has resulted in an increasingly inhospitable job market for accounting students. Second, predatory practices by educational, professional, and recruiting institutions have compounded the unpredictability and risk in career planning for accounting students. Explores how commercial interests and professional rivalries have settled on a technical education that produces students who are docile and compliant, sometimes bewildered and confused, and generally ill‐prepared for engaging the complexities of the changing job market. Concludes that radical changes in CPA education are needed ‐ specifically, a greater appreciation of the profession’s historical and sociological background ‐ if students are to navigate their careers intelligently.



Tinker, T. and Koutsoumadi, A. (1997), "A mind is a wonderful thing to waste: “think like a commodity”, become a CPA", Accounting, Auditing & Accountability Journal, Vol. 10 No. 3, pp. 454-467. https://doi.org/10.1108/09513579710178151

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Copyright © 1997, MCB UP Limited

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