By Louis Goldberg
This publication explores the position of accountants in company and society. the ultimate paintings of Louis Goldberg, Professor Emeritus on the college of Melbourne, it goals to elevate information of the life and value of primary concerns which are usually neglected or by-passed in modern dialogue of accounting. The 16 chapters check 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 working towards accountants.
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Additional info for Accounting Thought (Studies in Accounting)
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. The accounts were set up in the order in which they ﬁrst occurred in journal (or equivalent) entries, and often, since the extent to which they would subsequently be used was difﬁcult to gauge, the number of pages to be allocated to particular accounts was not easy to foretell.
In one respect, however, another possibility has been hinted at, namely, that non-ﬁnancial and even non-quantiﬁable data may be appropriate for the attention of accountants. Recent developments in information technology strengthen this possibility to warrant close attention from accountants in broadening their vocational activities. In recent decades many accountants, both practitioners and researchers, have advocated changes to accounting in response to changes in technology. Geerts and McCarthy (1991) have pointed to a distinction, made by McCrae in 1976, between ‘accounting technology’ and ‘accounting systems’.
During the twentieth century there has been a trend from specialist schools and tutors for speciﬁc examinations for each professional body towards the provision of courses in accounting and related studies at a tertiary college and university level for preparation, at least in considerable part, for admission to professional accounting bodies. Details vary, but in several countries now a university degree including a substantial acquaintance with the breadth and depth of accounting procedures and knowledge is a preliminary requirement for professional recognition.