Which of the Following Was Not a Goal of ASOBAT

Multiple Choice

Which of the following was not a goal of ASOBAT?

A) To identify the field of accounting so that useful generalizations about it could be made and a theory developed
B) To establish standards by which accounting information might be judged
C) To point out possible improvements in accounting practice
D) To emphasize the creative skill and ability of the accountant, whose presentation should be accepted by those who do not have his or her qualifications and credentials