Download e-book for kindle: Accounting Thought (Studies in Accounting) by Louis Goldberg

By Louis Goldberg

This publication explores the function of accountants in enterprise and society. the ultimate paintings of Louis Goldberg, Professor Emeritus on the college of Melbourne, it goals to elevate knowledge of the life and significance of primary matters 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 examining for students or historians of accounting, and also will curiosity philosophers and practising accountants.

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Classifying is very much like sorting, and, in the process of sorting a collection of objects, several criteria can usually be applied. ; stamps according to country, date of issue, face value, design or theme, perforation, watermark, condition and the like. As the criteria are successively applied in the sorting process, the classifying becomes more refined, so to speak, and the apparent inchoate nature of the original pile of objects becomes transformed into a number of sets of approximately homogeneous or closely related members of smaller groups, each one of which can be described with some degree of precision.

Illusion also may well be relative, but this is another matter altogether. Illusion is a matter of error in identifying the nature or characteristics of what is perceived, whereas relative permanence is a matter of difference in measuring the duration of perceptible occurrences. What needs emphasis here is that the very notion of permanence is related to and depends upon a concept of time or duration and some scale of measurement of it. On this view, physics, for example, becomes a study of activity and change rather than of states or stationary existence; in other terms, a consideration of ‘becoming’ rather than of ‘being’.

Such classification in the accounting process is imposed, so to speak, by a predesigned chart of accounts, whether consciously and deliberately formulated in detail or not. The classification used is purposively based in accordance with the kind of reporting envisaged as an end-product. However, this was not always so. Before the days of charts of accounts as we now know them, the classification of, for instance, ledger accounts was not necessarily report-driven; it was common to find bound ledgers with alphabetical indexes in which the account titles were listed together with the pertinent ‘folio’ or page numbers.

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