search query: @indexterm PUBLIC ACCOUNTING / total: 116
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| Author: | Aiken, M. Daynes, A. |
| Title: | A.C. Littleton's very long-term perspective of public accounting practice: historical, international and ethical foundations |
| Journal: | International Journal of Accounting Education and Research
1990 : VOL. 25:1, p. 1-18 |
| Index terms: | PUBLIC ACCOUNTING ACCOUNTING THEORY ACCOUNTING HISTORY |
| Language: | eng |
| Abstract: | Analysis of structure of accounting practice, key topical issues, and conditions for integrity in historical inquiry, linked with accounting theory and professional practice. Synopsis of Littleton's historic focus and purpose. Historical interpretation and objectivity. Credibility of historical research. Positive "situations" in accounting. Evolution and social control. Definition of "fairness" doctrine. Money compensation and uniform marginal utility. |
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