ABSTRACT
My remarks really encompass a few points of consideration, and as I say in the sense of a message much more than a speech because it summarizes in a way what I thought were some things that I'd picked up in discussing points of view about accounting history with our delegates at this meeting. In this way it may portray the flavor of what this particular Congress has accomplished. Of course, I think I owe Professor W.A. Paton Sr. a bit of gratitude for the title to this speech. About a year ago when we were exchanging some correspondence, I had accused him of harboring a distaste for history and he responded with the fallowing quote, “It's true that I think a lot of time can be and has been wasted pawing over the past.” So I owe him the notion far the title to these remarks. Then he said, “Your impression that I harbor distaste for history is scarcely justified. It would be hard to find someone who has read more history than I have, mostly years ago I must admit. Written history isn't always dependable I've learned. I was especially impressed by this fact when I found many examples of statements that I respected regarding elements of the World War….which I happened to know were either completely untrue or badly misrepresented. Another thing worth noting is that we human beings are singularly blind to the salient lessons history should teach us.” This little letter to me in Duly of 1975 keeps cropping up in my files, and each time I read it I see a great deal of wisdom regardless of the fact that he recently celebrated his 87th birthday. Wisdom seems to be a cumulative feature.
