TY  - CHAP
AB  - Abstract 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.
VL  - 20
SN  - 978-1-78635-389-4, 978-1-78635-390-0/1479-3504
DO  - 10.1108/S1479-350420160000020032
UR  - https://doi.org/10.1108/S1479-350420160000020032
PY  - 2016
Y1  - 2016/01/01
TI  - Inadequate Names
T2  - A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays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  - 93
EP  - 98
Y2  - 2024/04/19
ER  -