This article presents a comparative analysis of accounting and mathematics. From a formal point of view, there is a complexity similarity in the methods of mathematical and accounting analyses. Both reason sequentially from basic propositions to "useful" conclusions, sufficient conditions are hypothesized, and necessary conclusions are hopefully derived. This natural orientation toward the deductive method should eventually provide a basis for an axiomatic systematization of extant accounting knowledge, perhaps in a fashion analogous to Euclid's classical formulation of geometry. It is suggested that the fundamental similarity between the reasoning processes of mathematics and accounting exposes an appropriate source of useful refinements in the accounting methodology. In particular, consideration of these characteristics of the methodology of mathematics points the way for strengthening the logical consistency of present accounting analyses; further, research directed toward this goal may in time produce completely new "systems" of accounting. The values of mathematics are only partially appreciated and hesitantly accepted by accountants. Other disciplines have experienced even greater difficulty penetrating the shell of accounting conservatism. The hope is here expressed that accountants will explore more fully those fields of basic knowledge having some observed relationships no matter how tenuous-to accounting to the end that their mutual interests and attributes may propose more fundamental common characteristics.

Those who would divine the future dimension of the accountancy profession must inevitably measure the significance of many economic, social, and political influences which condition the posture of the U.S. business. Educators and businessmen alike are concerned about the educational framework for future careers in business. In consequence, they have been compelled to reexamine their respective contributions to this period of professional preparation, to the end that their efforts may be more mutually reinforcing. One of the most important phenomena relating to business education since World War II has been the growing interest demonstrated in post-graduate training. The vehicles most often employed for executive review or development are specially conceived and prepared management training programs. The success of these programs has been attributed, at least in part, to their emphasis on the integration of various business disciplines which influence managements deliberations. A survey including all major subject-areas showed that accounting and other quantitative methods are represented to the extent of approximately 20 percent, ranging from a low point of inclusion of 15 percent to a peak of 50 per cent.

Reviews the book "Auditing Organizations Through a Strategic-System Lens," by Timothy Bell, Frank Marrs, Ira Solomon and Howard Thomas.

Reviews the book "Clean Surplus: A Link Between Accounting and Finance," by edited by Richard P. Brief and K.V. Peasnell.

Reviews the book "Financial Warnings," by Charles W. Mulford and Eugene E. Comiskey.

Reviews the book `Future Events: A Conceptual Study of Their Significance for Recognition and Measurement,' by Todd Johnson.