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Prof David Myddelton - Unshackling Accountants

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In Unshackling Accountants, Professor D. R. Myddleton of Cranfield School of Management looks at the history of and arguments for and against detailed accounting standards. Myddleton concludes that, while there may be a case for the accounting profession to develop voluntary guidelines, the imposition of rigid standards is likely to prevent the art of accounting from evolving. 

Myddleton believes