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The article presents information about the papers that appeared in the January 2, 1962 issue of the journal "Social Compass." In every national and cultural situation, the relationship between sociology and religion is, in one way or another, of primary importance, the interaction between religion and society assumes, in social living its peculiar and specific forms of expression. The authors from the U.S., England, West Germany and Holland who have collaborated in the present issue of the journal "Social Compass," consider principally the way in which religious and philosophical values take shape in society. Considering the countries that they come from, it is not surprising that these sociologists lay particular stress on the influence that Catholic and Protestant confessions and denominations have on social life. It is in Dutch studies in the sociology of religion especially that the vertical pluralism that conforms to religious and ecclesiastical lines of demarcation, has been subjected to closest analysis.

In Holland and West Germany, accounting as practiced is of good quality as confirmed by American and British Accountants. On the other hand in various countries of western continental Europe accounting has developed rather erratically. This article focuses on the accounting training procedures, which enabled Holland and West Germany to forge well ahead of their neighbors in quality of accounting practice? In comparing the training of accountants in Holland and West Germany with American and British systems, several important differences appeared. The considerable emphasis on Economics, Law and Statistics in the course work of those two countries was obvious. Another difference is supplementing the written examinations with oral examinations. A final major difference is that the training period in the two European countries is longer than the U.S. and England. By studying the accounting systems of these two countries the author questions the validity of hurrying the American trainees into certification.