men like Mr. Nus is underscored by an almost unappetizing uniformity. Although he attempts to invoke the dynamism of his organization in its ability to provide succinct resolutions to vexing problems, his mere language strikes us as pre-scripted, lacking the subtle virtues of personalization. His ideas seems unsubstantial, as is indicated by his insistence on hiring people who smile. French philosopher Jean Baudrillard said of American culture, "Smile if you have nothing to say...Americans may have no identity, but they do have wonderful teeth." The tastes of such men seem to reflect this lack of identity; they are reflected in anonymously elegant chain hotels such as Radisson and Hyatt, which seem to the casual observer to be all but identical from Prague to Singapore.

However, to limit our evaluation to these unflattering observations would do the dominant accounting firms an enormous discredit. Men like Mr. Nus emote the nature of...
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