SRL for [predates]: John C. Burton , an accounting professor at Columbia University 's Graduate School of Business , said `` there 's a lot of emotion involved in the name of an accounting firm with a long history and with roots in England , where accounting [predates] the U.S. . ''
R-ARG-M-LOC: where | ARG-1: accounting | ARG-2: the U.S. | ARG-M-LOC: England