TY  - CHAP
AB  - Abstract Techniques are actions. Reasons for actions tell of objectives, such as the need men have to review the results of prior decisions. Convincing support for an orderly methodology can be sought in the orderly structure of accounting ideology, and a basis for constructive criticism lies in clear knowledge of how things are in the present. This ability to learn by experience rests on knowledge of prior experience, and knowledge means that those prior events are understood.
VL  - 20
SN  - 978-1-78635-389-4, 978-1-78635-390-0/1479-3504
DO  - 10.1108/S1479-350420160000020049
UR  - https://doi.org/10.1108/S1479-350420160000020049
PY  - 2016
Y1  - 2016/01/01
TI  - Relation of Theory and Practice
T2  - A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays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  - 251
EP  - 258
Y2  - 2024/09/19
ER  -