Access

You are not currently logged in.

Access your personal account or get JSTOR access through your library or other institution:

login

Log in to your personal account or through your institution.

If You Use a Screen Reader

This content is available through Read Online (Free) program, which relies on page scans. Since scans are not currently available to screen readers, please contact JSTOR User Support for access. We'll provide a PDF copy for your screen reader.

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
  • Read Online (Free)
  • Subscribe ($19.50)
  • Cite this Item
Since scans are not currently available to screen readers, please contact JSTOR User Support for access. We'll provide a PDF copy for your screen reader.
Toward a Science of Accounting
Preview not available

Abstract

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.

Page Thumbnails

  • Thumbnail: Page 
28
    28
  • Thumbnail: Page 
29
    29
  • Thumbnail: Page 
30
    30
  • Thumbnail: Page 
31
    31
  • Thumbnail: Page 
32
    32
  • Thumbnail: Page 
33
    33
  • Thumbnail: Page 
34
    34
  • Thumbnail: Page 
35
    35
  • Thumbnail: Page 
36
    36