Time for Some Lateral Thinking.
这篇社论强调横向思维对美国会计行业发展的重要性，讨论了会计计量创新、财务报告目标、不确定性处理、制度框架及新技术影响。
Abstract Editorial. Focuses on the importance of lateral thinking to further the growth of the accounting profession in the United States. Need for innovation in the area of accounting measurement for business enterprise; Objectives of financial reporting; Means of dealing with uncertainty; Institutional framework of accounting; Implications of new technology for the accounting world.