It seems fair to conclude that accountants have adjusted their relationships to the intricate psychological network of human activity with a heavy-handed crudity that is beyond belief. Some degree of crudity may be excused in a new discipline, but failure to recognize that much of what passes as accounting theory is hopelessly entwined with unsupported behavior assumptions is unforgivable.
It seems fair to conclude that accountants have adjusted their relationships to the intricate psychological network of human activity with a heavy-handed crudity that is beyond belief. Some degree of crudity may be excused in a new discipline, but failure to recognize that much of what passes as accounting theory is hopelessly entwined with unsupported behavior assumptions is unforgivable.