Accounting for Management ^☆

Abstract

The book shows that accounting has attained the status of a modest intellectual discipline. ¹ This achievement is demonstrated by a skillful weaving of significant accounting terms into a description of the way systematically arranged account data can convey verbal ideas about the situation and the progress achieved by a business enterprise. It is made evident that accounting aims at communication; but “reading” the communication must first be learned.

Citation

(2016), "Accounting for Management ^☆ ", A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays (Studies in the Development of Accounting Thought, Vol. 20), Emerald Group Publishing Limited, Leeds, pp. 325-328. https://doi.org/10.1108/S1479-350420160000020058