What is Accuracy?: Problematizing a Basic Accounting Construct
| dc.contributor.author | Moore, Louella | en_US |
| dc.date | December 2014 | en_US |
| dc.date.accessioned | 2018-11-02T14:38:21Z | |
| dc.date.available | 2018-11-02T14:38:21Z | |
| dc.date.issued | 2014-12-1 | |
| dc.description.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. | en_US |
| dc.description.sponsorship | Kaw Valley Bank | en_US |
| dc.format.medium | en_US | |
| dc.identifier.other | School of Business Working Paper Series; No. 170 | en_US |
| dc.identifier.uri | https://hdl.handle.net/10425/257 | |
| dc.language.iso | en_US | en_US |
| dc.publisher | Washburn University. School of Business | en_US |
| dc.subject | Accounting, Accuracy, Quality control | en_US |
| dc.title | What is Accuracy?: Problematizing a Basic Accounting Construct | en_US |
| dc.type | Working paper | en_US |
| washburn.identifier.cdm | 186 | en_US |
| washburn.identifier.oclc | 903404509 | en_US |
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