The accounting profession has changed to meet the requirements of business, government and other economic influences. In particular, standards of practice and principles to guide the selection of choices have been developed, modified, restated and fine-tuned over the past 70 to 80 years in response to the needs of an expanding American economy. Accountants wanted to be a profession, and advertising was believed to be unethical. This belief has also changed, and accountants have come full circle in the matter of advertising.
Wood (1931-), Thomas D. and Sylvestre, Anne J.
"History of advertising by accountants,"
Accounting Historians Journal: Vol. 12
, Article 3.
Available at: https://egrove.olemiss.edu/aah_journal/vol12/iss2/3