摘要:Ken Shackleton wrote in 1976: „Behavioral scientists have criticized the accountant for a number of years.It is likely that their criticisms will continue for a further extended period due to the profession's lack of urgent response.” More than 40 years have passed since the statement cited above, so we are now allowed to ask whether something has changed in this regard, and if so, what it is, and if not, why this is so.