Abstract Objectivity is an amorphous concept, which has permeated accounting literature and continues to present definitional problems to accounting theorists. Current literature has created confusion about the meaning of the term objectivity in accounting. The term has been used in reference to the phenomena which the accountant observes, the methods to be used, his mental attitude and the results or information he promulgates. Objectivity exists at several different levels or in several different degrees in the accounting process. In discussing objectivity writers often do not adequately describe the level to which they are referring. While objectivity is often employed as a buzzword to support theoretical arguments, little certainty exists about its meaning or the level at which it is applicable. As a result, it means different things to different people. This situation inhibits accounting communication and progress toward solutions of accounting theory problems. As measurement techniques, accounting principles and accounting procedures become more refined and precise, their actual application becomes more objective because they depend less upon specific individuals.
Joseph F. Wojdak (Thu,) studied this question.