文本描述
What a “great” time for accounting?
Or isn’t it? Accounts: angels or devils? You may hate them, but you have to have them
2002, the year of accounting
Enron, Worldcom, George W. Bush, Dick Cheney
Blame accounting on anything, from investor losses to Saddam Hussein hiding nuclear weapon
But we stay cool!
The Father of Accounting-Luca Pacioli (1445-1517)
He wrote a famous mathematics book
In one chapter he invented double-entry accounting system
He taught Leonardo Da Vinci perspective and proportionality. The knowledge was used to paint “the Last Supper”
The Regulator of U.S. Stock Market
SEC, the Securities and Exchange Commission
www.sec.gov
Arthur Levitt, commissioner, 1993-2000 in the Clinton administration
Numbers Game Speech, 1998
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