When early Italian accounting methods were translated into English text, they sometimes were titled Records in the Italian Manner. Later the term “double-entry bookkeeping” was used; this gave some notice to the reader that duality was a characteristic feature of this record system. Still later, taking as a clue the term “account” (the basic category for data classification) the title “accounting” emphasized a shift from the journal entry form to the classification of categories – a distant movement closer to the essence. A more significant descriptive phase could be “a data-organizing technology for enterprise transaction experience.” In an expanded form, this could clearly justify accounting as realistic because of its inseparable association with the realities of an enterprise’s actual experience.
(2016), "Inadequate Names", A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays (Studies in the Development of Accounting Thought, Vol. 20), Emerald Group Publishing Limited, pp. 93-98. https://doi.org/10.1108/S1479-350420160000020032Download as .RIS
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