TY - CHAP AB - 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.” VL - 20 SN - 978-1-78635-389-4, 978-1-78635-390-0/1479-3504 DO - 10.1108/S1479-350420160000020051 UR - https://doi.org/10.1108/S1479-350420160000020051 PY - 2016 Y1 - 2016/01/01 TI - The Inner Nature of Accounting T2 - A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays T3 - Studies in the Development of Accounting Thought PB - Emerald Group Publishing Limited SP - 271 EP - 277 Y2 - 2024/04/18 ER -