The Heart of the Matter
☆
A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays
ISBN: 978-1-78635-390-0, eISBN: 978-1-78635-389-4
Publication date: 15 October 2016
Abstract
The characteristics of accounting objectives are formed by the needs that exert pressure on its function to deal with enterprise prior experience. As such, the actions of accountants should be influenced less by postulated principles and more by understanding the compelling concepts that strongly influence accounting action.
Citation
(2016), "The Heart of the Matter
Publisher
:Emerald Group Publishing Limited
Copyright © 2016 Emerald Group Publishing Limited