This paper is an extension of previous work aimed at integrating ideas in the field of database systems with accounting theory. Unlike others, however, it does not propose use of a particular type of ...

The history of the accounting entity concept and Scott's (1931) monograph, The Cultural Significance of Accounts, are revisited to explain the weak philosophical basis for modern accounting practice.

The concept of inherent risk will remain a critical piece of your risk assessment process, and Statement on Auditing Standards (SAS) No. 145, Understanding the Entity and Its Environment and Assessing ...