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Towards an Accounting Science

Chedli Baccouche (Senior Lecturer, City Polytechnic of Hong Kong, Now Visiting Fellow at University of Tunisia.)

Managerial Finance

ISSN: 0307-4358

Article publication date: 1 June 1992


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.


Baccouche, C. (1992), "Towards an Accounting Science", Managerial Finance, Vol. 18 No. 6, pp. 66-77.




Copyright © 1992, MCB UP Limited