The mission of accounting is revealed by its conceptual objectives, such as servicing the need men have to review the prior transaction experience of enterprises. This mission is the basis of its method and of the means devised to service that mission. As a basis for critically examining the means, their effective association with the mission affords the starting point. Hence, the need to search beneath method for clues to its justification, appropriateness, and distinction between logic and tradition.
(2016), "Mission and Method
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