At only age 60 there is still time in my lifetime for accounting to reclaim its lost identity. The essays in this volume, although somewhat pessimistic, still suggest small green shoots of hope that the situation is turning around. Forces for change are coming from outside the profession: government regulators, securities exchanges, society at large. The profession cannot ignore these.

The green shoots of change are also coming from dedicated accounting teachers like those who wrote the essays, the other many dedicated educators. and especially the students in current accounting classrooms like these at the University of Gävle.

This book is dedicated to these teachers and students who are leading accounting to reclaim its lost identity.