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Page 119 text:
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Mrs. Joan Jones, in her second year as Director of Professional Field Services at Boston College, has taught fifteen years at different grade levels and served as an elementary school principal in Kansas City before she came to Boston College four years ago (previous to her arrival at Boston College, she held a similar posi- tion at Lowell State). Very well assisted by her secretary, Mary Devine, her job is to supervise the off-campus teaching program of the School of Education . This is a vital program, for it is an opportunity for theory learned in the classroom to be related to practice. Mrs. Jones ' comparison of the differing school programs in the various regions of the United States was very interesting. She feels that the midwest is more social science and athletic oriented, while the east is more inclined to the natural sciences. She explains that while the midwest has longer school days, the extra time is spent on physical education (football and basket- ball are started in the fourth grade). Pressures for students to succeed academically are more intense here for such vocations as growing vege- tables in many ways lack the respect here that they have in the midwest. There were other facets of eastern life which were peculiar to this region as opposed to the midwest. A Brighton resident, for example, has access to many more sources of news and cultur- al media than those of more inland areas. On the other hand, the less-academic focus of Middle America results in their having a more pragmat- ic philosophy — a sense of identity, purpose. relationship with fellow man and a knowledge of what life is all about. These differences seep into the classroom itself. Mrs. Jones said that at Boston College she found the students very respectful and polite, and at first hesitant to speak up, but she also noted that they have a limited understanding of more isolated people. Although she feels that Boston College ' s uniqueness of background allows good functioning in the classroom, she feels that an experience in which a student can use a different system and relate which values it is supposed to pass on will be the ones who will ultimately be able to make crucial educational decisions. An example of changing values affecting the educational system was during the years of the Space Race when ability groups were formed. This was the era when IQ and Achievement Tests were emphasized and the human element of edu- cation was lost. The cognitive, not the effective, domain was emphasized. Mrs. Jones hopes that now we may be moving back to the Dewey open classroom with smaller groups and the consequential increase in teacher-student rela- tionships. However, she hopes that the emphasis of the center of curriculum will not be forgotten. It is interesting to note her societal emphasis has altered in the past two decades. A teacher who has been exposed to different groups can realize and succeed at work more easily. This is one thing that Mrs. Jones hopes to accomplish as director of our Field Services Program. 115
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Dr. Joan Jones REGIONAL VALUES IN EDUCATION 114
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Page 120 text:
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Prof. Arthur L. Glynn NEW ROLES FOR ACCOUNTANTS The general public does not understand the real role of the Certified Public Accountant. This role is to give a standard audit which follows general accounting principles. This statement is not made to check for any dishonesty on the company ' s part, but to set its economic status by an outside, neutral observer. The public does ex- pect the accountant to be a sort of detective. He must examine records carefully, as far as the public is concerned, and determine whether or not a company is sound. The signature of a C.P.A. on statement of condition is held by many as a guarantee that the company ' s financial structure is sound and that the company will do well. Thus, when companies fail, especially after sudden failures, investers hold the statements certified by accountants to be false and the ac- countant liable for fraud. This has been a major trend and is causing a certain amount of rethinking about their role on the part of many accountants. Professor Glynn points out that the meeting of the American Cer- tified Public Accountants Association only a few months ago demonstrated this. Three points of concern were raised about corporate reporting procedure and structure. These concerned pos- sible certification of interim reports as well as the usual annual reports because these also are heavily relied upon by investors. Methods of in- vestigating management fraud, which have never really been a concern of the accountant, are being looked into. The supervision of publication of summary statements was also discussed. These were merely points of discussion, no ac- counting firm has made an attempt to change its standard opperating procedure. The fact that new procedures were discussed shows a trend in thought. The entire field of accounting has changes its image. Profess or Glynn pointed out that in a recent day of interviews at B.C., the firm of Coo- pers and Lybrand used the symbol of the green eyeshade in their statement to show how the ac- countant ' s role has changed. The accountant was once view as a pencil pusher wearing an eyeshade and constantly adding and subtracting figures. In today ' s business world the accountant is much more than that. Modern machinery does most adding and subtracting, freeing the accoun- tant of drudgery work. Statements certified by accountants are relied on for information in- volving millions of dollars in investments both by the general public and by businesses. Regardless of changes in the field. Professor Glynn is quite confident that Boston College graduates will continue to be top flight profes- sionals. His twenty-seven years at Boston College have aided in the development of a department which can train the student in all aspects of accounting. He simply has to discuss the achievements of some of his former students to prove this point beyond a doubt. 116
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