TY  - CHAP
AB  - Abstract Within enterprise accounting, there is a significant degree of pragmatic logic. It is a suitable means toward the objective of making transaction-experience understandable. It is a combination of theory and practice and of ideology and methodology. The reason accounting function is so thoroughly acceptable is because of the pressing need in business to review the results of prior decisions in preparation for next decisions. Two compelling concepts for accounting are the following: (1) the reciprocal relation between its objectives and techniques that makes accounting an instrument for exploring the significance of enterprise transaction-experience and (2) accounting’s duty to preserve the integrity of its recorded data for the benefit of later review by interested parties.
VL  - 20
SN  - 978-1-78635-389-4, 978-1-78635-390-0/1479-3504
DO  - 10.1108/S1479-350420160000020029
UR  - https://doi.org/10.1108/S1479-350420160000020029
PY  - 2016
Y1  - 2016/01/01
TI  - Accounts Record Experience
T2  - A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays
T3  - Studies in the Development of Accounting Thought
PB  - Emerald Group Publishing Limited
SP  - 63
EP  - 72
Y2  - 2024/05/13
ER  -