The Inner Nature of Accounting
A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays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
Searching into the inner nature of accounting can be approached by finding supporting reasons for propositions, which undertake to penetrate beneath its techniques and explain its limitations. From the understanding, thus based, it should be possible to formulate accounting’s most compelling concepts and persuasive truths – ideas, which, if desired, might be assembled under the scientific sounding term “principals.”
Citation
(2016), "The Inner Nature of Accounting", A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays (Studies in the Development of Accounting Thought, Vol. 20), Emerald Group Publishing Limited, Leeds, pp. 271-277. https://doi.org/10.1108/S1479-350420160000020051
Publisher
:Emerald Group Publishing Limited
Copyright © 2016 Emerald Group Publishing Limited