• Corpus ID: 11161771

Assessing underlying realities of accounting's duality check by The Accounting Equation : A search for an augmented framework

@inproceedings{Lodh2010AssessingUR,
  title={Assessing underlying realities of accounting's duality check by The Accounting Equation : A search for an augmented framework},
  author={Sudhir C. Lodh and Michael Gaffikin},
  year={2010}
}
This paper explores a general validity of the prevalent Accounting Equation in determining the real wealth and accountability discharge through contemporary financial reporting. In so doing, an augmented accounting framework is developed in order to indicate the gaps that may arise in the accounting equation; which is inherent in the system if compared among different layers – sign to alleged to referent (Buarillard 1983, 1994; MacIntosh 2000, Ijiri 1986, and Mattessich 2003). We argue that… 

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