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About Oregon daily emerald. (Eugene, Or.) 1920-2012 | View Entire Issue (May 25, 1978)
Collect a job- if you pass ‘Go’ in accounting By PETER GAY Of the Emerald Accounting students. You’ve seen them — lugging thermos jugs to the library, leaving Duffys before the band starts play ing or darting from tree to tree a cross campus in pin-striped busi ness suits hoping to avoid stares and glares on their way to an in terview with a “big eight” recruiter. But what about the no-credit debits, the ex-accounting stu dents who found the utility of the University program only marginal, and the opportunity costs far too dear for their lifestyles? They’ll tell you how they stuck around for the music at Duffys; they were forced to dance to a different tune when the Ac350 quiz rolled ‘round the next morning. Then they’ll say there are numerous ways to graduate in ac counting: being born a computer, an ascetic masochist or the son of an accounting professor, all of which wiM lead to insanity unless accompanied by lengthy, absorb ing sessions at a local tavern. Which, by the way, is a sure-fire proven method for flunking out of accounting. But all accounting students aren’t Poindexter prototypes, hot off the IBM assembly line, nor do they spend all their hours reading tax theory or corporate financial statements. To graduate in accounting takes a commitment, because grade-wise, it's one of the tough est departments on campus. Statistics collected by the registrar’s office for the past four spring terms reveal the fact that the accounting department aver ages an undergraduate no-pass percentage of 1.7, well above the University average of .42 percent. Not to mention the “W” rate in ac counting classes (9.4) more than doubles the University’s overall average of 4.4 percent. The per centage of “A" grades given over the past four spring terms is also well below the University average (14.4 to 22.8). "There is no grade inflation in this department, says Paul Frish koff, head of the accounting and quantitative methods department. “We find grades a good indicator of how a student will do in account ing both in school and out and we are not afraid to use them.” Due to a reasonably stable job market, Frishkoff claims many students enroll in courses they really shouldn’t be taking. “If a student wants bookkeep ing, he can go to LCC (Lane Community College)," he says. “We are the No. 1 accounting school in the state, and to retain that status, we must continue to produce high-quality students by teaching them high-quality mater ials.” Frishkoff claims his department is understaffed and underfi nanced. But he says it faces in creased enrollment prospects. Unlike many other departments, it does not use teaching assistants in any classes above the sopho more level, which obviously puts a strain on professors. In regard to rising enrollment, he cited a study done by the American Council on Education for Robert Bowlin, Dean of Stu dents, which shows the “probable number" of freshman who will de clare business as their major to be 19.9 percent of the total class. This figure is well above the figure for last year's freshman class and illustrates a continuing enrollment growth at business schools a partment has tightened admit tance requirements as well as grading practices. All business students are required to take two accounting courses, Ac221 and Ac323 (with the exception of fi nance majors who must also take Ac222). If they don't receive an “A“ or a "B” in these classes they must pass a national achievement test provided by the American Institute of Certified Public Accountants, before taking any more account ing classes. If a student qualifies to move on in the accounting cur riculum, but upon doing so flunks an accounting class, he is not al lowed to take anymore classes in the department unless the mark is petitioned. It's this type of action that keeps the no-credit debits at Duffy's the accounting school’s reputation as tops in the state, intact and con scientious accounting students at the library on Friday nights, but it has led to some ethically ques tionable practices by the depart ment in instituting such regula tions. accounting, commented, “My ac counting education here has been a positive one, but the mood of the department is antagonistic. Many students view certain professors as nothing more than roadblocks. I think they’re trying to create an elite school of accounting...that’s good. I just hope these attempts focus on improving the quality of the teaching rather than placing additional undue hardships on students.’’ Many other accounting stu dents stated similar views. Most, however, wished to remain anonymous, fearing that the re lease of their names might jeopardize their good relations with the department. But Frishkoff does not agree, claiming th.at since they are un derstaffed, the department s pro fessors do not have enough time to see all the students they would like, not spend the amount of time on each class they desire. This is the reason for the policies and the student reaction. The pressure, he maintains, is good for the stu dents. Students struggle to stay above water while professors work to keep the program a rough one cross the country. The percentage of business students who make up the general University undergraduate popula tion has risen from 10 percent in 1974, to 14 percent as of Fall Term 1977. And these figures, ac cording to Frishkoff, do not show the great number of students who, though enrolled in other depart ments, take business and ac counting courses for background knowledge, further increasing the strain on the school as a whole. Bowlin said the swing towards business was well documented and "was a reflection of the chang ing job market,” and that though a liberal education is primary goal of the University and of "single importance in a democratic soci ety,” the student must, in the end, find employment. He concluded by stating he felt the present swing of the pendulum was an "unfortunate, but understandable juxtaposition of forces." In an effort to maintain quality while meeting rising enrollment demands, the accounting de Associate Dean Catherine Jones admitted that she was "appalled" with an accounting professor (no longer with the school) who actu ally listed on her syllabus a certain percentage of the class that would not pass. She maintained that such practices were extremely rare and would be totally al leviated by the new admission policies for the accounting de partment, and business school in general. Jim Kaplon, a senior in account ing, claims that certain professors within the department employ an academic plea bargaining system in which a student who flunks a class is granted a passing mark if he signs a statement that keeps him/her from taking any more classes in the department. This according to Kaplon, gives the student a chance to change schools without having a no-pass on his academic record. "From a basic educational standpoint,” he added, “I question the justice of such a system.” Dave Gunderson, a senior in ‘‘Many students don’t realize that accounting, especially in the public sector, is a high stress field. Not only do accountants have to be technically sound and good salesmen, they must be prepared to work 60 or 70 hours a week during tax season. If you can deal with this kind of pressure in school, then you can handle it when you get on the job.” He added that such an atmos phere makes University graduates the most qualified in the state and consequently the most employable. “One hundred per cent employment of graduates is a reality in the accounting depart ment," Frishkoff said. However, a phone survey of seven of the “big eight” (eight largest public accounting firms in the nation) firms located in Port land revealed Oregon grads had an edge over students of account ing departments at Oregon State University (OSU) and Portland State University (PSU) at only one firm. Recruiters on the whole said an EMU Cultural Forum Proudly Presents JONATHAN KOZOL Author: Death at an Early Age Education in America: Reading, Writing, or Brainwashing” Thursday, June 1 EMU Ballroom 8P.M. Admission FREE individual’s technical and per sonal qualifications were much more important than the school they attended. Most agreed with Jim Estes, college recruiter for Ar thur Anderson and Co., who commented, “We don’t hire from one school or the other, nor do we find graduates from one school more qualified than those from another. It depends on the indi vidual student involved.’’ Discussions with accounting professors at both Portland and Oregon State showed that the market is such that most account ing schools find little problem in showing “100 percent" employ ment of graduates figures. The CPA exam (test accountants must take to be certified) results, though they were not compiled by schools last year, did not reflect a substantial achievement of better scores by Oregon grads in the past years. In fact, PSU students outscored University graduates by a slim margin. Frishkoff explained that this was due to a preparatory CPA exam course taught at PSU and does not necessarily reflect the ability of test takers to perform in an actual accounting situation. Peter Turney, an associate pro fessor of accounting at PSU said, “It appears to be the opinion of business leaders in the Portland financial community that for a long time the University was by far the state's top accounting school. In recent years, however, the reputa tion of the University has di minished relative in comparison with that of Portland State." 1 May 23-26 KALAPANA 9:30_ $1.00 j May 27 GEORGE THOROGOOD & The Destroyers 8:30 & 11:30 $3.75 adv.
