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Title: Structure of accounting theory / by A.C. Littleton.

Author: Littleton, A. C. (Ananias Charles), 1886-1974.
Publisher: [Urbana, Ill.] : American Accounting Association, 1953.

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208
STRUCTURE OF ACCOUNTING THEORY
audit program. But this pattern of specific procedures should be known to
take into consideration the limitations and capacities of audit techniques,
that is, the broad aspects of methodology.
Of induction in accountancy this final word may be said: Rules derive
out of experience; rules should be more than directives to action; actions
need connections with justifications. Objectives should be knowable; they
should be attainable by existing means. It should be possible, always, to
associate ends and aims with ways and means.
Perhaps agreement can be had that some such pattern of relations as
this exists between accounting ideas and actions. When a relationship is
noted, the way is opened for consideration of other important matters.
Are there other objectives ? Are the stated ends and aims desirable? Is
the phrasing of objectives clear and convincing? Are the means suited to
the attached ends ? Among various possible means, why is one better under
given circumstances than others: Is the phrasing of ways and means fully
descriptive of the experience and judgment of practitioners? It is beyond
the
purpose of these chapters to seek answers to questions such as these,
even though, in one way or another, the questions are frequently met in
audit work.
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