The Accounting Review Vol. 32 No. 1 1957
OBSERVATIONS OF AN AMERICAN COST ACCOUNTANT ABROAD.
Abstract
The cost accountant visiting Europe and England today is struck by the tremendous revival in industrial production that is taking place. Along with this a highly competitive worldwide situation is developing, resulting in a keen interest in any procedure that will increase efficiency. There is an increasing interest in the evolution of accounting procedures. Accountants are interested in improvements that are taking place in other countries as well as in developing ideas of their own. England is faced in particular with a highly competitive international situation. There is, therefore, a lively interest in anything that will improve industrial efficiency. As a result there is to a greater extent than elsewhere a desire to uncover new avenues of improvement in accounting procedures among educators and practicing accountants, and to upgrade the standards of education of the accounting profession including industrial accounting. Accountants and educators are discussing much the same topics as American accountants and educators, and here is brought out an interesting study in semantics.
- DOI
- 10.2308/tar-7133627
- Volume
- 32
- Issue
- 1
- Pages
- 107-111
- Language
- en
- Sources
- openalex crossref