16 research outputs found
Accounting: A General Commentary on an Empirical Science
Many researchers have questioned the view of accounting as a science. Some maintain that it is a service activity rather than a science, yet others entertain the view that it is an art or merely a technology. While it is true that accounting provides a service and is a technology (a methodology for recording and reporting), that fact does not prevent accounting from being a science. Based upon the structure and knowledge base of the discipline, this paper presents the case for accounting as an empirical science
The works, political, metaphisical, and chronological, of the late Sir James Steuart of Coltness, bart.
Mode of access: Internet
Untersuchung der grundsatze der staatswirthschaft; oder, Versuch uber die wissenschaft der innerlichen politik in freyen stantan ... Aus dem englishchen ĂĽbereetzt
Mode of access: Internet