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- W4254269904 abstract "This chapter discusses academics developed tools to help practitioners frame financial accounting debate. Accounting education fell into the realm of commercial arithmetic, penmanship, and business letter writing. A Tentative Statement of Accounting Principles briefed transactions should be recorded as cost rather than value and balance sheets should distinguish paid-in capital from retained earnings. The syllabus emphasized use of figures and accounts for governing purposes and securing an understanding of their limitations as data supporting administrative decisions. Each study criticized business education as too technical and failing to develop higher thinking skills, recommended greater exposure to liberal arts and sciences subjects, pointing out that established professions such as law and medicine saved technical training for graduate work in order to keep undergraduate liberal arts education intact. Their work had focused on issues such as whether goodwill is an asset, whether to measure balances at cost or value, or whether an accounting unit should be considered a proprietorship or an entity." @default.
- W4254269904 created "2022-05-12" @default.
- W4254269904 date "2012-01-02" @default.
- W4254269904 modified "2023-10-17" @default.
- W4254269904 title "Science" @default.
- W4254269904 doi "https://doi.org/10.1002/9781119196556.ch7" @default.
- W4254269904 hasPublicationYear "2012" @default.
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