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MANAGEMENT AND ACCOUNTING WEB |
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MANAGEMENT & ACCOUNTING |
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William M. Lybrand (1867 to 1960) founded the accounting firm known as Coopers and Lybrand. He was the second president of the National Association of Cost Accountants and promoted integrated cost systems in the early 1900s. He believed that the profession of accounting depended on education and was instrumental in encouraging the Wharton School of Business at the University of Pennsylvania to establish a degree program in accounting. |
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