TERMINOLOGY FOR ACCOUNTANTS.
This article focuses on the editor's comment on the announcement of the Terminology Committee of the American Institute of Accountants. The editor suggests that devising of a definition is a fine art requiring at approach of a radically different character than that exhibited by the Committee's announcement. A woeful lack of correlation exists as between the definitions within group and between groups already published. The editor says that similar terms have been defined without proper reference to each other. Various current meanings of a single term are disclosed, together with an indiscriminate banding together of terms having or involving the same concept. Shades of meaning and fine distinctions, the nicety of which gives a real pleasure to definition-reading, are not revealed in a single instance. The editor further says that the results be more lasting if the Committee on Terminology could confine its efforts to a single concept at a time, and phrase definitions for the terms which the concept underlie. Definition making on the vast scale selected by or thrust on the Committee on Terminology is a prodigal and futile undertaking.
- DOI
- 10.2308/tar-8600358
- Volume
- 6 (3)
- Pages
- 232-232
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref