The Inherent Uncertainty

However, the inherent uncertainty and the need for professional judgement emphasises the notion stated by Berkeley in the 17th century, that objectivity is always as much a part of the observer as of the object observed and in that sense accounting will never truly be objective
Therefore, neither the subjective nor the objective aspect can exist independently of each other as an area of study and instead their nature of genuine union must be appreciated by those who are involved in the accounting process and those who study and research it
However, the inherent uncertainty and the need for professional judgement emphasises the notion stated by Berkeley in the 17th century, that objectivity is always as much a part of the observer as of the