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自从二十世纪以来,会计这一职业已取得了相当大的进展。开业会计师的人数就增加了很多,1900年全美国持有执照的会计师仅有243名,到1965年末,已有了93,000名,其中55,000名是美国会计师协会会员。当然仅仅数字上的增长并不一定就表明有了进展,但这些数字在一定程度上却表明了社会对这种职业日益增长的需要。从1900年以来,会计学已有了许多其他重大的发展。在学术领域,会计课程已显得具有更大的综合性和稳定性,教学质量已有明显的提高。会计专业文献无论在数量上还是在深度
Since the twentieth century, considerable progress has been made in the profession of accounting. The number of certified public accountants has increased a lot. In the United States in 1900, there were only 243 certified public accountants. By the end of 1965, 93,000 were present, of whom 55,000 were members of the American Institute of Certified Public Accountants. Of course, just the numerical growth does not necessarily indicate the progress made, but to some extent these figures show the growing social need for such occupations. Since 1900, there have been many other significant developments in accounting. In the academic field, accounting courses have become more comprehensive and stable, teaching quality has been significantly improved. Accounting professional literature in terms of quantity or depth