The identification of a group of similar objects only gains relevance in the context of a
wider classification. Thus, ASA could only be a useful category when put in the context of
other accounting systems. AA (p. 541) sensibly begin their analysis in the context of broader
classifications. However, they then concentrate almost exclusively on two countries (the
United Kingdom and the United States). To show that there are differences between the two
countries does not tell us whether or not the two can usefully be seen as members of the same
group. There are generally differences between members of a group. The question is whether
the group members share features in a way that distinguishes them from members of other
groups. On the subject of similarities between things, Wittgenstein (1953) notes:
. . .we see a complicated network of similarities overlapping and criss-crossing:
sometimes overall similarities, sometimes similarities of detail . . . I can think of no
better expression to characterize these similarities than ‘‘family resemblances’’; for the
various resemblances between members of a family: build, features, colour of eyes, gait,
temperament, etc. etc. overlap and criss-cross in the same way. (paragraphs 66 and 67)
In order to assess the existence of ASA, it is necessary to see whether the differences
between members of the proposed group are dwarfed by differences between the shared pool
of group traits and the traits of individuals outside the group. For this, it would be necessary
to study other proposed groups, and also preferably more than two members of the ASA