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Adolf J.H. Enthoven

will have to be looked at from the point of view of its economic merit, and the methodological frame of reference in accountancy should be more than the sum total of conventional accepted practices. The development of a sound accountancy theory, methodology, and practice requires a clear understanding of the foundation and scope of accountancy. Accountancy in the Development Process If we want to consider more fully the kind of accountancy needed in planning economic development, we must consider it in three specific fields: development planning, capital