現代會計思想의 革命的 趨勢에 관한 一考
- 現代會計思想의 革命的 趨勢에 관한 一考
- Other Titles
- A Study on the Revolutionary Trends in Modern Accounting Thought
- Issue Date
- No. 2
- 本稿의 主題는 오늘날 會計理論家(그리고 實務家中 보다 思考的인 者)들이 會計를 하나의 知的인 學科로서 그리고 應用社會科學의 하나로서 보는 方向과, 財務的 測定과 報告의 技法을 改善하기 위하여 確實한 基礎로서 會計의 理論的 構造에 대하여 보다 높은 凝集性과 首尾一貫性을 賦與시키고 있는 努力들을 分析·吟味하는 것이다.
The principal subjects of this paper are the way in which present-day academic accountants(and the more thoughtful members of the profession on its commercial and practising sides) regard accounting as an intellectual discipline, and as one of the applied social sciences, and the endeavours which have been and are being made to give its theoretical structures greater coherence and consistency, as sure foundations for improved techniques of financial measurement and reporting.
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