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- Title
EDITORIAL.
- Abstract
This article presents information on research topics in accounting which were suggested in an article published in the September 1932 issue of the journal "The Accounting Review." First group of topics is related to problems centering about the machinery of accountancy, primarily the problems of terminology and usage which is the accountant's vehicles of communication. With the development of uniform terms must come a standard usage for these terms, in financial statements and elsewhere. Second group is the problems turning about the accountant's relations with the law. Some accountants are still struggling with the obscure pronouncements of the courts on matters financial. This aspect of activities offers a fascinating field for research in the accountant's endeavor to take his full measure of responsibility for the new burden which has been thrust upon him. Third group is the problems involving the formation of financial policies having a social rather than a legal aspect. Fourth and fifth group is the development of studies of and techniques for accounting training and the internal management of the profession. These two latter groups of problems would naturally be dependent on the first three, for their solution could follow only as the accountant's responsibilities to society are recognized and defined.
- Subjects
UNITED States; ACCOUNTING; ACCOUNTING Review, The (Periodical); INDUSTRIAL management; DEPRECIATION; TERMS &; phrases; ACCOUNTANTS; BUSINESS records; FINANCE
- Publication
Accounting Review, 1933, Vol 8, Issue 1, p80
- ISSN
0001-4826
- Publication type
Editorial