Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.13/803441
- Introduction: true and fair - anachronism or quality criterion par excellence?
Clarke, Frank L.
- The University of Newcastle. Faculty of Business & Law, Newcastle Business School
- Virtually nobody has difficulty using true or fair in everyday discourse. Kirk illustrates that there is little difficulty, either, in the special setting of accounting. We all accept the words to be indicating a notion of correctness, accuracy, reliable description. Outside of accounting, we certainly never use those words seriously to mean: grossly misleading, incorrect, non existent, to imply something in the present when it existed in the past; something here and now, when it was never anywhere. We never honestly say ‘true’ when we mean ‘untrue’, or say that something is ‘fair’ when we know it is unreasonable, hurtful or damaging in some way. Why is such abuse of language tolerated in accounting? The contributions to the forum give strong support to the view that it should not be.
- Abacus Vol. 42, Issue 2, p. 129-131
- Publisher Link
- Blackwell Publishing
- Resource Type
- journal article