Download Accounting Thought (Studies in Accounting) by Louis Goldberg PDF

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 understanding of the lifestyles and significance of basic concerns which are frequently missed or by-passed in modern dialogue of accounting. The 16 chapters investigate precisely what accountants do in engaging in their work.This paintings will make crucial studying for students or historians of accounting, and also will curiosity philosophers and practising accountants.

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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. On the other hand, a sequoia tree, whose life spans several centuries or even a millennium or two, would surely be regarded by most humans as a permanent feature of their lives.

Also, one often encounters writers who contrast ‘stocks’ and ‘flows’ in varying contexts, with a general, if not universal, emphasis on the greater significance of flows. There may be, however, an even deeper and more pervasive significance of the idea of ‘becoming’ which is still to be explored in accounting. If we indeed follow in the path of the physicists and biologists we can conceive that everything accountants deal with in their recording function can be expressed as in a stage of becoming. Whatever happens to a debt – whether it is increased or decreased or merely gets older – is an example of becoming; whatever happens to equipment – whether it is used or merely stands unused but affected by time, weather or technological development – is an instance of becoming; monetary resources, inventories, buildings, 32 Approaches even land, do not remain completely static.

The classification is not made, as it commonly is in scientific activity, as an attempt to find a pattern towards explaining the observed phenomena. On the contrary, it is made for the purpose of measuring the totals of the several kinds of occurrences for collection, or for collation, or for settlement of indebtedness. The reason for the occurrences is not normally in question as an element in the technical aspects of the accounting process, but may become important in considering implications of policy or attitude which they depict.

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