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Towards an Accounting Science

Towards an Accounting Science The field, currently termed accounting, constitutes a confused mix of accounting theories, accounting techniques, and accounting practices. This confusion is clearly reflected in accounting curriculum. Parallel to this confusion is a confusion at the sociological level, where the roles of academicians and those of practitioners are confusingly interchanged. These confusions represent conceptual and practical barriers to the ongoing efforts to develop the discipline. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Finance Emerald Publishing

Towards an Accounting Science

Baccouche, Chedli
Managerial Finance , Volume 18 (6): 12 – Jun 1, 1992
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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
0307-4358
DOI
10.1108/eb013699
Publisher site
See Article on Publisher Site

Abstract

The field, currently termed accounting, constitutes a confused mix of accounting theories, accounting techniques, and accounting practices. This confusion is clearly reflected in accounting curriculum. Parallel to this confusion is a confusion at the sociological level, where the roles of academicians and those of practitioners are confusingly interchanged. These confusions represent conceptual and practical barriers to the ongoing efforts to develop the discipline.

Journal

Managerial Finance – Emerald Publishing

Published: Jun 1, 1992

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