UK Accounting Glossary
Intention is the purpose or design with which an act is done. It is the fore-knowledge of the act, coupled with the desire to do it, such fore-knowledge and desire being the cause of the act. Intention may not necessarily involve expectation. Intention is the foresight of a desired issue, however improbable, and not eh foresight of an undesired issue, however probable. If X fires a rifle in the direction of a man at a great distance, X might very well know that chances of hitting him are desires to do so. In the same way, expectation also does not amount to intention. A doctor operating on a patient might expect that the operation might result in the death of the patient; yet he does not intend the death of the patient. He intends, in fact, to cure the patient by such operation. Very often, one may intend a thing, not for its own sake, but as a means to an end.
A very important ingredient of criminal liability is that the wrongdoer must have a guilty mind. The term guilty mind is very general, but in jurisprudence, it is understood in a technical sense. The guilty mind that constitutes a condition of liability might be intention, negligence or sometimes even knowledge, which almost always indicates intention; but this does not mean that there should be any general kind of guilty which does not come under intention, negligence or knowledge.
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This glossary post was last updated: 18th March 2020.