As a profession whose primary stock in trade is knowledge, accounting has not traditionally called for the sort of major capital expenditures that characterize, say, car manufacturing or energy production or making semiconductors. According to the conventional wisdom, a firm's major assets go home every day in the heads of its partners and employees; there isn't much call for splashing out massive amounts of cash on chip foundries or sprawling refineries, or even on expensive intellectual property. At most, accounting firms might have wanted capital to acquire another practice, or even to fund a broader acquisition strategy; occasionally, the owners might decide to buy the office building they work in, as an investment. But otherwise, "investment" in the sense of spending money in advance on the assets and tools needed to support the establishment or growth of a business has not been much needed in accounting.
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