We’re planning a centennial issue in October 2005 to mark the Journal of Accountancy’s 100 years of publication. In every issue during the months leading up to that date, we’ll publish excerpts from past editions that remain interesting and insightful today. This month we present a table of contents from an important past edition. Can you guess the year—or even the decade—it was published? The topics look amazingly familiar and timely. But does that mean these articles are from a recent issue?
CPA’s CHANGING PRACTICE
A recent survey conducted in 12 cities suggests that major changes are rapidly
taking place in the way in which the accounting profession is organized.
THE PROGRESS OF AUDITING
The changing nature and purpose of the audit confront the accounting profession
with a number of basic policy issues that demand immediate attention.
DILEMMAS IN TODAY’S REPORTING
The advances made in financial reporting over the last quarter of a century
have raised a number of problems which only the profession can solve.
TAXES: FRIEND OR FOE?
The heavy impact of taxes requires the accountant to remain constantly ready
to engage in the defense of the integrity of accounting principles.
ADVISORY SERVICES: NEW FRONTIER
A critical evaluation of the profession’s response to the mounting demand
for management services, with a suggested six-point program for improvement.
ACCOUNTING IN MANAGEMENT
Progress in management techniques has brought the accountant to the planning
table—where he must assist in the creation and execution of future policy.
TRAINING FOR THE PROFESSION
The demand for more and better accounting services has added new urgency
to the question: How can an adequate educational program be insured?
ETHICS: THE PROFESSION ON TRIAL
The accounting profession must do more than maintain its existing standards—
it must take the initiative in extending rules of professional conduct.
Answer: This is the table of contents from the November 1955 JofA .