Towards an Accounting Science

Abstract

The field, currently termed “accounting”, constitutes a confused mix of accounting theories, accounting techniques, and accounting practices. This confusion is clearly reflected in accounting curriculum. Parallel to this confusion is a confusion at the sociological level, where the roles of academicians and those of practitioners are confusingly interchanged. These confusions represent conceptual and practical barriers to the ongoing efforts to develop the discipline.

Citation

Baccouche, C. (1992), "Towards an Accounting Science", Managerial Finance, Vol. 18 No. 6, pp. 66-77. https://doi.org/10.1108/eb013699