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Dilemmas in Modern Accounting Research.
- Source :
- Journal of Accounting Research (Wiley-Blackwell); Autumn64, Vol. 2 Issue 2, p236-238, 3p
- Publication Year :
- 1964
-
Abstract
- The article looks at several dilemmas prevalent in modern accounting research as discussed in the "Journal of Accounting Research." The author notes that two separate volumes published within the "Journal of Accounting Research" hold different opinions on the state of accounting. The first volume dictates that accountancy is out with natural law, while the second informs that double-entry accountancy is both a natural law and a theory from which all necessary working principles may be deduced. The duties of the accountant are discussed. The author feels that accounting must not only address obsolescence, but one must learn to assess it and incorporate it in the Accounting Theory.
Details
- Language :
- English
- ISSN :
- 00218456
- Volume :
- 2
- Issue :
- 2
- Database :
- Complementary Index
- Journal :
- Journal of Accounting Research (Wiley-Blackwell)
- Publication Type :
- Academic Journal
- Accession number :
- 6699026
- Full Text :
- https://doi.org/10.2307/2490004