The Path to Disclosure

Abstract

Accounting systems exist in profit and non‐profit making organisations to accumulate and store information and to present that information to individuals who have a right to receive it. Accounting has been called the “language of business”: it is a means of communication which has evolved to describe economic events affecting organisations.

Citation

Jones, D.M.C. (1977), "The Path to Disclosure", Management Decision, Vol. 15 No. 4, pp. 410-419. https://doi.org/10.1108/eb001138