Behind actions lie objectives, and behind objectives lie motives. Accounting theory undertakes to appraise intentions as goals, to explore reasons, and to see actions geared to intentions. Intentions, in turn, produce actions and the results from this confirm the initial intentions. Furthermore, interrelations among ideas can generate interrelations among actions. Interrelations among its actions and the related ideas indicate that accounting is a highly rational, thoroughly logical, and analytical technology.
(2016), "Theory as Action Explanation", A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays (Studies in the Development of Accounting Thought, Vol. 20), Emerald Group Publishing Limited, pp. 199-207. https://doi.org/10.1108/S1479-350420160000020044Download as .RIS
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