By Louis Goldberg
This booklet explores the position of accountants in company and society. the ultimate paintings of Louis Goldberg, Professor Emeritus on the collage of Melbourne, it goals to elevate wisdom of the life and significance of basic matters which are frequently missed or by-passed in modern dialogue of accounting. The 16 chapters determine precisely what accountants do in conducting their work.This paintings will make crucial examining for students or historians of accounting, and also will curiosity philosophers and practising accountants.
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This e-book explores the position of accountants in company and society. the ultimate paintings of Louis Goldberg, Professor Emeritus on the collage of Melbourne, it goals to elevate know-how of the life and value of primary concerns which are frequently overlooked or by-passed in modern dialogue of accounting.
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Extra info for Accounting Thought (Studies in Accounting)
First, history is what happened in the past, that is, the actual occurrences that have taken place. What happens today will be the history of tomorrow. Can we think fruitfully about accounting by analogy with this view of history? Perhaps a strict or complete analogy does not apply. However, as we have seen, ‘accounting’ does have multiple meanings and may evoke different responses and interpretations not only for or from different people but also in different contexts. While accounting is of necessity interpreted as what accountants do, it is also concerned with what people other than accountants do, for what accountants do is to observe, and process their observations of, what other people do (including what they themselves may do in an ‘other-than accounting’ function).
The automation of such tasks using available technology should ensure that the results of such analyses are integrated in the accounting records. At the same time, human ingenuity is being applied to increasing the complexity of the world in which more and more people have to live, so that by the time a solution to one problem or one set of problems is available, it has been succeeded by more than one other, which supersede and overshadow it. Nevertheless, it will be recognized that, when any attempt is made to forecast a future position or outcome, this is just what a scientist sets out to do in the formulation of a hypothesis and the preparation of an experiment or a set of observations.
We suggest that it would be an accounting proposition; a written or potentially ‘permanent’ record is not essential for the existence of some accounting, any more than a historical record, whether it be document, structure, painting, sculpture, artifact, archaeological or even geological remnant or the like, of something that has happened is essential for the fact of the happening. 00, would constitute an accounting statement, whether it is preserved in a recorded form or not. However, unless there is some record, whether of the happening in history or of the thinking in accounting, its occurrence is not supported by any evidence, and thus cannot be directly proved or disproved to the satisfaction of our ordinary human observational and logical attitude.