%0 Journal Article %@ 0160-5682 %A Cantley, M. %D 1979 %F iiasa:13725 %I OR Society %J Journal of the Operational Research Society %N 5 %P 401-403 %R 10.1057/jors.1979.99 %T Attitudes, Accounts and Operational Realities: Thoughts and Illustrations on the Inter-Disciplinary Development of O.R. %U https://pure.iiasa.ac.at/id/eprint/13725/ %V 30 %X It is suggested that operational researchers could improve the practice of their discipline by developing greater understanding and appreciation of some of the conventions of the accounting profession, and their rationale. The general point is illustrated by reference to case examples.