This book, first published in 1986, collects together the papers presented at the Fifth International Congress on Accounting in 1938. Cutting edge research at the time, these analyses now form an integral part of the history of accounting.
1. Other Auditing and Advisory Work 2. Methods of Computing Cost and Control of Prices by Public Authorities 3. German and American Theories on Accounting 4. International Comparison of Research Into, and Study of Business Cooperation