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Keywords: accounting theory
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Journal Articles
Accounting Historians Journal (2021) 48 (2): 1–10.
Published: 01 December 2021
... of individual user perception, he maintained. He served as a member of the AAA Committee for “A Statement of Basic Accounting Theory” (ASOBAT) and as the research director of the AICPA's “Objectives of Financial Statements” ( AICPA 1973 , Trueblood Report). This manuscript focuses primarily on Sorter's...
Journal Articles
Accounting Historians Journal (2017) 44 (2): 157–179.
Published: 01 December 2017
... and Chambers do exist, 1 they only incidentally refer to the debate between Chambers and Onida. 2 The debate, as far as we know, has never been chosen as a main study subject. accounting theory financial statement theory financial statement valuation ontology epistemology...
Journal Articles
Accounting Historians Journal (2017) 44 (2): 125–138.
Published: 01 December 2017
... to accounting theory as primarily descriptive until the 1940s, when controversies surrounding deferred taxes and price changes served as the impetus for a new approach. During the 1950s, Accounting Principles Board (APB) committees worked to develop a deductive system built on postulates, axioms, and principles...
Journal Articles
Accounting Historians Journal (2017) 44 (2): 109–124.
Published: 01 December 2017
...C. Richard Baker ABSTRACT During the first half of the 20th century, “accounting theory” developed primarily by accounting scholars and academics provided the primary basis for the practice and teaching of financial accounting in the United States. Since the creation of the Financial Accounting...