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- Title
THE ACCOUNTING EXCHANGE.
- Authors
Littleton, A. C.
- Abstract
The extensive plans of the American Institute of Accountants for organized research are a highly promising feature of near-future developments in accountancy. And suggestions made at meetings of the American Accounting Association regarding a statement of cost accounting principles and an analysis of the curriculum problems involved in accounting education point in the same direction. Another suggestion has recently appeared which could be made a basis for enlarging the extent of accounting research activities and coordinating the projects in that field. It comes from Gay Carroll, controller of the Humble Oil and Refining Co., and was made in the course of an address on December 19, 1944, before the Houston Control of the Comptroller's Institute. Accounting principles and technical standards are of such broad significance that their usefulness extends beyond any single organization. Therefore their formulation in words, or when necessary, their later restatement, should be of interest to all organizations in contact with accounting.
- Subjects
UNITED States; ACCOUNTANTS; COST accounting; AMERICAN Accounting Association; GOVERNMENT accounting; ACCOUNTING standards; CARROLL, Gay; HUMBLE Oil &; Refining Co.; ACCOUNTING firms
- Publication
Accounting Review, 1945, Vol 20, Issue 2, p231
- ISSN
0001-4826
- Publication type
Article