Professor Emeritus, University of South Florida
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
According to Raby, the accountant stands like the Roman god Janus who had two faces looking in opposite directions. The accountant must report the past and interpret the past as it affects the future. Raby, W. L. 1959. The two faces of accounting. The Accounting Review (July): 452-461.
