The following poem from an unidentified source describes the "calf path, city street and country road." It could easily be paraphrased to indicate the "calf path" of bookkeeping and office routine maintained in thousands of "conservative" business concerns.
Accounting Historians Journal: Vol. 3
, Article 14.
Available at: https://egrove.olemiss.edu/aah_journal/vol3/iss1/14