Tracing The Development Of A Conceptual Framework Of Accounting A Western European And North American Linkage: A Partial Examination
Given the call for the development of an accounting conceptual framework, this paper rejects the need for such an undertaking. Using a historical methodology this paper traces the existence of an accounting conceptual framework that painstakingly has been established over the centuries. The paper maintains that the existing need is to fine tune the exisiting framework.
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