ABSTRACT
Briloff (1972: 1–2) tells of the owner of a growing company who wanted to increase its respectability by having the books audited by one of the largest accounting firms. The partners of the first three firms interviewed were asked, ‘What does 2 plus 2 equal?’. Each replied ‘Four, of course.’ The next firm interviewed won the client when, after serious reflection, the partner answered, ‘What number did you have in mind?’
