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

The planter's guide; or, A practical essay on the best method of giving immediate effect to wood, by the removal of large trees and underwood; being an attempt to place the art, and that of geneneral arboriculture, on fixed and phytological principles; interspersed with observations on general planting, and the improvement of real landscape. Originally intended for the climate of Scotland.

Mode of access: Internet