AbstractGet full access to this articleView all access options for this article.Get accessReferences1. Mattessich, R.V. , (1995), Critique of Accounting, Examination of the Foundations and Normative Structure of an Applied Discipline, Westport, CT: Quorum Books .2. Edwards, J.R. (ed.), (1994), Twentieth Century Accounting Thinkers, London: Routledge Press .