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First principles: What do accountants really do?

First principles: What do accountants really do?

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There’s a great scene in “The Silence of the Lambs” where Hannibal Lecter guides young FBI agent Clarice Starling in her pursuit of a serial killer by getting her to return to “first principles,” asking, in the manner of Roman philosopher-emperor Marcus Aurelius, “What is this thing in itself? What does he do, this ...

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