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Toward a Science of Accounting
Robert R. Sterling
Financial Analysts Journal
Vol. 31, No. 5 (Sep. - Oct., 1975), pp. 28-36
Published by: CFA Institute
Stable URL: http://www.jstor.org/stable/4477860
Page Count: 9
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When the accountant defines his professional contribution as art rather than science, he leaves himself open to pressure to paint a flattering picture of his client. Science would require, for example, that conventions be observed in the same way for every client to which they are applied. In defiance of this basic principle, the accountant permits himself a range of permissible conventions, of which some will turn out to be more flattering to a given client than others.
Financial Analysts Journal © 1975 CFA Institute