TY  - CHAP
AB  - Abstract The logical function of accounting ends is that of stimulating and directing appropriate accounting actions as means toward those ends. These ends should be tested for desirability, whereas the means should be tested for suitability. The pairing of ends and means should be based on realistic and convincing reasons. Furthermore, rather than being expressions of values, account data are symbols of quantitative pictures of overt transaction experience. As such, dual entries express the relationship of an intended effort on the enterprise and the consideration necessary to generate the transaction. A logically coordinated body of accounting theory, along these lines, should generate a logically coordinated body of technical actions.
VL  - 20
SN  - 978-1-78635-389-4, 978-1-78635-390-0/1479-3504
DO  - 10.1108/S1479-350420160000020042
UR  - https://doi.org/10.1108/S1479-350420160000020042
PY  - 2016
Y1  - 2016/01/01
TI  - Ends and Means
T2  - A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays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  - 175
EP  - 186
Y2  - 2024/04/16
ER  -