What is Accuracy?: Problematizing a Basic Accounting Construct
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Authors
Moore, Louella
Issue Date
2014-12-1
Type
Working paper
Language
en_US
Keywords
Accounting, Accuracy, Quality control
Alternative Title
Abstract
Section 302 of the Sarbanes-Oxley Act (2002) requires financial officers to sign a statement certifying that financial reports are accurate. Similarly, American defense contractors must affirm that cost accounting disclosures are current, accurate, and complete (DCCA 8-206b 2013). Yet neither set of regulations is explicit as to what it means to be accurate. While accuracy seems to be a basic objective of accounting practice, the construct has received surprisingly little academic attention. Why is that? . . . This essay looks for interdisciplinary connections that can deepen the accounting field's practical understanding of the ontological and epistemological status of the accuracy construct in a societal context. This paper problematizes the accuracy construct in order to understand its role and limits within accounting practice and pedagogy.
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Citation
Publisher
Washburn University. School of Business