Date of Award


Document Type


Degree Name

Master of Science (MS)


Educational Leadership


The purpose of this study was to determine: (a) employment policies concerning high school graduates; (b) use of types of adding and calculating machines as well as computers; (c) types of activities performed; and (d) attitudes and skills of applicants.

Business firms in cities in Illinois, Iowa, Minnesota, and Wisconsin were chosen rather subjectively for this study. Letters and questionnaires were sent to them. A 99 per cent return was obtained. Data was analyzed and tabulated.

The findings present: (a) employment policies concerning high school graduates and activities they will perform, attitudes most preferred by employers in employees, and types of tests administered to prospective employees; (b) types of employee job-training programs; (c) types of office machines and computers in use; and (d) helpful suggestions from employers.

The findings disclosed the possible employment of high school graduates who possess certain skills and attitudes; the use of various adding, calculating, and bookkeeping machines, as well as extensive use of computers. Present industrial conditions and government regulations indicate the need of intelligent and well-prepared accountants.

Possible recommendations are (a) high school business education teachers should encourage bookkeeping students of high caliber to enroll in college accounting classes before applying for an accounting position; (b) students should learn to operate ten-key adding machines; (c) students should be familiar with the more common computer terminology; and (d) teachers must keep up with the rapid changes in the accounting profession.