A Journey into Accounting Thought by Louis Goldberg

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By Louis Goldberg

This publication explores the position of accountants in enterprise and society. the ultimate paintings of Louis Goldberg, Professor Emeritus on the college of Melbourne, it goals to elevate expertise of the life and value of primary matters which are frequently overlooked or by-passed in modern dialogue of accounting. The 16 chapters check precisely what accountants do in conducting their work.
This paintings will make crucial interpreting for students or historians of accounting, and also will curiosity philosophers and working towards accountants

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The natural science approach If we follow, say, the physical scientists and adopt a sub-molecular view that the internal constitution of all things is in atomic or sub-atomic activity, then a little thought suggests that the permanence of things is relative to the scale on which and the point from which it is viewed. A similar relativism arises for the biologist with a cellular and sub-cellular view. An insect or a moth whose life is measured (by humans) in hours might well Approaches 31 consider as a permanent feature of its existence a flower which is in full bloom for a few days; for us humans, however, a flower is an ephemeral phenomenon.

Paton and Littleton 1940: Ch. II) – from which prescriptions for practice can be derived through an agreed intellectual process. Professional adherence to these prescriptions passed from voluntariness (as with the ‘recommendations’ of the Institute of Chartered Accountants in England and Wales in their earliest phase) to (more recently) submission as legal requirements with severe penalties for non- Approaches 37 adherence (as with the demand for mandatory compliance with its prescriptions by the Australian Accounting Research Foundation).

Geerts and McCarthy (1991) have pointed to a distinction, made by McCrae in 1976, between ‘accounting technology’ and ‘accounting systems’. McCrae (1976) wrote: The technology of accounting is concerned with the physical artifacts which are employed to process accounting data. These artifacts range all the way from quill pens to remote controlled computers. Accounting systems are concerned with the classifying and structuring of accounting data . . It is possible to change the accounting technology without changing the accounting system and vice-versa.

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