Authors

W. P. Hilton

Document Type

Article

Publication Date

1922

Abstract

Accounting, either as a profession or as a part of a concern's employed organization, has an opportunity, already arrived, to merit real recognition as a positive factor in business control and management; in fact, the new order of things has made it necessary for other departments to ask accounting to meet the issue which in turn compels accounting to look beyond the ordinary 1 plus 1 equals 2, or whether an amount should be listed under liabilities or deducted from some asset item. Accounting must get out of the confinement of mere bookkeeping, see the sunrise of a new day which requires an intimate knowledge of the plans of all other departments and then step in and help those departments solve their difficulties. Management, sales, purchasing, production and all others are eager and willing to have such assistance; if accounting fails to meet the issue, then such centralized control must be conceded as ineffective and must then be turned over to each department to build its own records, which would be lamentable.

Relational Format

pamphlet

Comments

Originally published by: Society of Industrial Engineers; Department of Publications, Vol. 5, no. 5 (October, 1922)

Series Title

Department of Publications, Vol. 5, no. 5 (October, 1922)

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