A Journey into Accounting Thought by Louis Goldberg

By Louis Goldberg

This e-book explores the function of accountants in enterprise and society. the ultimate paintings of Louis Goldberg, Professor Emeritus on the collage of Melbourne, it goals to elevate understanding of the lifestyles and significance of basic matters which are usually neglected or by-passed in modern dialogue of accounting. The 16 chapters verify precisely what accountants do in accomplishing 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 is a very thorny question to which, in our view, a fully affirmative answer is unlikely. However, it does seem possible that, if observers with different attitudes or from different vantage points agree that certain occurrences took place, the credence in these occurrences is justifiably enhanced, despite likely differences in detail. Fourth, history is sometimes (and, probably, too often) taken to be what some people think happened, or even what they think should have happened or might have happened according to exercise of judgement, imagination and/or prejudices of the ‘historian’.

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). A prominent characteristic of these latter endeavours has been the zeal and energy applied by proponents of particular prescriptions and their vigorous advocacy, usually unmoved except by powerful lobbying by influential groups for an alternative.

The ledger account may have changed form – some systems produce a T account, others a version of a ledger account in a different format – but the underlying concept appears to be the same as that used by accountants and others long before the advent of computers. Throughout this work we are interested in the disquiet being expressed about the appropriateness of accounting operations in a modern computerized environment. While we do not deal directly with technology, we are concerned about changes which are likely to have (and to have had) an impact on accounting.

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