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- Title
DETAIL FOR A BLUEPRINT.
- Authors
Chambers, R. J.
- Abstract
The article describes the features of accounting in an attempt to differentiate whether accounting is an art or a science. The author discusses various scientific methods applied in testing and developing scholastic subjects and its difference with the field of practice attached to a field of practice. He discusses accounting as a practical art which requires the practitioner to have certain skills, the body of propositions underlying the practice of accounting and its contents. The author enumerates the propositions presented in the article "Blueprint for a Theory," as an attempt to sketch the form which the theory would take. He discusses the proposition that periodical accounting is a necessary condition of rational action in case of continuing ventures. The critical comments made by Professor A.C. Littleton in the article "Blueprint," and his disputes on the reality of the propositions put forward in the article, and the limitations of his pragmatic approach to accounting have been discussed in the article.
- Subjects
ACCOUNTING; SOCIAL science methodology; PROFESSIONS; THEORY-practice relationship; PROBABILITY theory; THEORY of knowledge; LITTLETON, A. C.
- Publication
Accounting Review, 1957, Vol 32, Issue 2, p206
- ISSN
0001-4826
- Publication type
Article