The Heart of the Matter ^☆

Abstract

The characteristics of accounting objectives are formed by the needs that exert pressure on its function to deal with enterprise prior experience. As such, the actions of accountants should be influenced less by postulated principles and more by understanding the compelling concepts that strongly influence accounting action.

Citation

(2016), "The Heart of the Matter ^☆ ", A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays (Studies in the Development of Accounting Thought, Vol. 20), Emerald Group Publishing Limited, Leeds, pp. 81-91. https://doi.org/10.1108/S1479-350420160000020031