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March 18, 2026The Accounting Review

Classified Objectives.

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Authors

ALA. C. Littleton.

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Implication

Comments analyze integrity's role in accounting ideology, suggesting a new perspective on principles and rules.

Key Points

  • The aim is to explore how accounting doctrine stems from the foundational concept of integrity.
  • Comments on Gordon W. Stead's analysis of accounting ideology
  • Discussion of principles derived from rules of conduct
  • Introduction of a supplementary pattern on the relationship between actions and principles
  • Integrity is positioned as the fundamental concept in accounting
  • Rules of conduct are seen as emerging from immutable principles
  • Accounting actions evolve into guides for pre-determined actions, reflecting increasing complexity

Cite This Study

A. C. Littleton. (1949) studied this question.

synapsesocial.com/papers/69ba43764e9516ffd37a4cc3https://doi.org/10.2308/tar-7062598
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1TOWARD A SYNTHESIS OF ACCOUNTING DOCTRINE.1948
  2. 2COMMENTS ON 'AN INTRODUCTION TO CORPORATE ACCOUNTING STANDARDS'1941
  3. 3A Pragmatic approach to Accounting Theory.1968
  4. 4ACCOUNTING AND THE LAW.1938
  5. 5THE TENTATIVE STATEMENT OF PRINCIPLES.1937