By Harvey Hendrickson, Paul Williams
One of the exceptional accounting theoreticians of the 20 th century, Carl Thomas Devine exhibited a breadth and intensity of data few within the box of accounting have equalled. This publication collects jointly 8 formerly unpublished essays on accounting conception written by means of Professor Devine.
Professor Devine passed on to the great beyond in 1998, ahead of the numerous scandals that experience plagued accounting and enterprise because the cave in of Enron and Arthur Andersen. some of the essays accrued listed here are rather vital given those occasions. the 1st 3 essays are dedicated to ethics and supply profound insights into the significance of a profession's moral presuppositions. The e-book then provides essays, which supply a severe exam of the relevance of hermeneutics and deconstruction to an figuring out of accounting perform and an research of the tutorial 'game' quite with appreciate to Professor Devine's studies within the Florida collage procedure. the ultimate essay within the quantity is dedicated to a critique of rational selection concept purposes in accounting.
Revisiting and construction upon issues built in prior paintings, this number of essays might be crucial analyzing for accounting historians, accounting theoreticians and all these attracted to the paintings of Carl Thomas Devine.
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P. 510. , p. 516 (emphasis added). , p. 515 (emphasis added). , p. 514. , pp. 510–11. D. R. Scott, “The Basis for Accounting Principles,” The Accounting Review, December 1941, pp. 341–9. Brother LaSalle, “An Approach to Ethics,” The Accounting Review, October 1954, pp. 687–9. , p. 687. , p. 688. See Maurice Moonitz, The Basic Postulates of Accounting, Accounting Research Study No. 1 (New York: AICPA, 1961), pp. 56–7. Leonard Spacek, “A Suggested Solution to the Principles Dilemma,” The Accounting Review, April 1964, pp.
Thus management scientists, like accountants, must select their hosts. Accountants cannot serve all parties equally well and are not flexible enough to fill the informational needs of all. Therefore, they must develop their own values to guide their choices. Unfortunately management scientists, despite their flashing computers, cannot give individualized service to all and to this extent they too must develop a set of ethical standards to guide their decision choices. g. Arrington and Francis) have made a more general distinction between teleological and functional actions; this is similar to the distinction that I have about service 24 Ethical backgrounds of leading accountants organizations.
And uncertainty makes desirable the accumulation of means. . Because means are scarce in relation to wants, deliberate actions are chosen according to their expected capacities for yielding the greatest aggregate satisfaction of . . wants. . 18 Chambers has great faith in the concept of objectivity but even objectivity is subordinated to his concept of relevance, which is his verbal symbol for the human side of accounting. His human side, in practical recommendation, ends in markets and prices, which for him are objective entities.
Accounting Theory: Essays by Carl Thomas Devine by Harvey Hendrickson, Paul Williams