Accounting Scholarship: What Is Uniquely Ours?

This paper explores what is the relatively unchanging and unique core of accounting scholarship. Three elements are discussed that are essential to the value of accounting and accounting scholarship: 1. relevance of a set of standardized business measurements for a wide variety of decisions made by...

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Veröffentlicht in:	The Accounting review 2001-04, Vol.76 (2), p.275-284
1. Verfasser:	Kinney, William R.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accountancy Accountants Accounting Accounting interpretations Accounting standards Building customization Business audits Business structures Core competencies GAAP Generally accepted accounting principles Generally accepted auditing standards Historical analysis History Information standards Information technology Knowledge Management accounting Measurement Professors Regulation Scholars Standardization Value added
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Beschreibung
Zusammenfassung:	This paper explores what is the relatively unchanging and unique core of accounting scholarship. Three elements are discussed that are essential to the value of accounting and accounting scholarship: 1. relevance of a set of standardized business measurements for a wide variety of decisions made by diverse decision makers, 2. precision or care in applying the measurement criteria, and 3. trustworthiness of measurement displays.
ISSN:	0001-4826 1558-7967
DOI:	10.2308/accr.2001.76.2.275