The Macquarie dictionary defines progress as “a proceeding to a further or higher stage, or through such stages successively”. In terms of a definition for accounting progress, this general definition suggests that there will be a movement towards improving accounting towards an end. Napier recognizes that progress and change are not mutually exclusive, and in fact that one cannot occur without the other. However, not all change will result in progress, as not all change is of a positive nature. Take, for example, the management contribution phase of accounting (1900-1933). Management began to see complete control over the format and content of accounting disclosures (Belkaoui & Jo

The concept of progress is a matter of judgement and what can be seen as positive change to some will not be so positive to others. Napier poses the question “what criteria can we use to decide whether the new regulation is an improvement on the old one, rather than simply being different?” (Napier, 2002, p17). For example, for supporters of positive accounting theory, beneficial change will be that which help explain the reasons behind peoples’ behaviour eg why an investor behaves in a certain way to achieve greater personal wealth, regardless of the ethics behind such behaviour (Godfrey et al, 2003, p58). For supporters of normative accounting theories, beneficial change will be that which provides a clearer path to how people can achieve an outcome that is perceived to be the moral or ethical one (Godfrey et al, 2003, p58). Obviously there will be differences of opinion between supporters of these two theories as to what constitutes accounting progress. Conflict can also be seen between accounting theorists as to what constitutes accounting progression and just what we are progressing to. There seems to be a dissection of those who believe accounting is eternally changing in a generally improving direction (Napier, 2002, p11), and those who believe in teleology (a belief that accounting has some ultimate end to which it is tending (Napier, 2002, p9). Thus value judgement plays a dyn

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