Det var kun naturligt, at studierne blev baseret'på instrumen terne, virksomhederne har til rådighed til registrering og evalue ring af deres drift, nemlig deres regnskaber, selv om dette betød en tilpasning af regnskaberne til fremskaffelse af de nødvendige nye data.
It was only natural that the studies should have been based on the instruments which enterprises have at their disposal for recording and evaluating their running, namely their accounts, even if this meant adapting the accounts in order to throw up the new data required.