Accountants -- Professional ethics -- Standards -- United States
This book was begun merely to bring up to date Professional Ethics of Public Accounting, published in 1946, but it has become a much more ambitious project, despite the fact that much of the earlier material is included here. A lot has happened to...
About ten years ago, the late Hugli1 published in the Zeitschrift für Buchhaltung an essay about the origin of the natural theory of accounting, usually known as the theory of two series of accounts. In this article, he attributed the development...
