The Inner Nature of Accounting

Abstract

Searching into the inner nature of accounting can be approached by finding supporting reasons for propositions, which undertake to penetrate beneath its techniques and explain its limitations. From the understanding, thus based, it should be possible to formulate accounting’s most compelling concepts and persuasive truths – ideas, which, if desired, might be assembled under the scientific sounding term “principals.”

Citation

(2016), "The Inner Nature of Accounting", A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays (Studies in the Development of Accounting Thought, Vol. 20), Emerald Group Publishing Limited, Leeds, pp. 271-277. https://doi.org/10.1108/S1479-350420160000020051