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Academic writing for accounting - Essay Example

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Raymond J. Chambers is a name that is often brought up when the art and science of accounting is mentioned on many occasions as he…
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ty of Accounting discourse, where Chambers is of the view that accounting had not made enough stride and that there were still defects in the various theories that existed at the time (Chambers 1999, p. 241). This paper will examine the main arguments brought out in the 1999 paper by Chambers, and some of the responses by opposing academicians that will be discussed later on in the paper. Accountability was probably one of the biggest concepts that Chambers may have brought to light with the writing of the article that received both praise and criticism in equal measure.

In the article, Chambers describes the legal issues that most financial institutions had to face due to their unprofessional nature that resulted in the loss of capital to the tune of millions of dollars. This he describes as professional inadequacy, whereby the people tasked with the right to carry out certain duties, lack the responsibility to do so. This is especially true for Richard Mattessich, who was a strong opponent of the theories brought on by Chambers, especially in Chambers’ 1999 ‘Poverty’.

Mattessich describes Chambers as an individual who lacks or fails to find comfort, solace, or even joy in the achievements or strides made by accounting over the last half century (Mattessich 2005, p. 30). Mattessich does not appreciate the fact that the richness of the accounting practice is not identified in Chambers’ article, which is seen to portray the science that is accounting in bad light. He, however, agrees that accountability may have been lacking especially with the scandals that came about that led to the bankruptcy of some of the biggest financial institutions at the time.

What he does not agree with is the fact that Chambers claims that the field of accounting is to solely blame for the insolvencies that most institutions face. Another opponent of the theories brought forth by Chambers is Tony Tinker. Tinker believes that the faith placed on economics by Chambers is

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