Developments in accounting methodology during the 1960s are contrasted with concurrent developments in philosophy of science. The 1960s was a decade characterized by the widespread adoption of “the scientific method” in accounting methodology....
Accountants -- Professional ethics -- Standards -- United States
For the purpose of this book I shall assume, what I believe to be the case, that there can be no doubt at all of the professional standing of accountancy. In the treatment of the questions which will be considered it seems best to take the various...