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As soon as a better ideas dont show up in the present, we have to work with the traditional.
Somethings are difficult to change and they are base and so is accounting principles. It will be very difficult to change the methodology of accounting, like physics .
Books older than us are almost talking about concepts and basis which are almost constant and don't change. what changes is the way to apply these concepts and the technology used.
Basic concepts are same,even if books are older than us
Traditional? Does anyone use an abacus? That is just for my interest, apologies!