The American Institute of Accountants' aptitude testing experiment in the 1940s: An initiative to increase the supply of able accountants.

This article examines the American Institute of Accountants' (AIA) development and administration of aptitude testing for accounting in the 1940s, using Abbott's *The System of Professions* as a theoretical framework. The AIA established the Committee on Selection of Personnel in 1944 to address a wartime shortage of qualified accountants by creating aptitude tests aimed at increasing recruitment without raising barriers to entry. Despite initial expansion—reaching over 15,000 tests administered at nearly 100 diverse educational institutions in 1949—the program faced legitimacy challenges due to its New York City-centric leadership, funding difficulties, and resistance from universities and students, leading to its decline by the 1960s. The study highlights how this episode illustrates a unique form of professional control distinct from traditional credentialing exams and underscores the complex relationship between professional dominance, educational institutions, and the evolution of the American accounting profession.