... Classifications: B31; M41. Paton accounting history accounting theory ACCOUNTING HISTORIANS JOURNAL Vol. XX, No. XX MONTH YEAR pp. 1 11 American Accounting Association DOI: 10.2308/AAHJ-2023-038 William A. Paton s Gospel of Accounting as Reflected in the Accountant s Handbook Beth B. Kern Indiana...

... 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...

... accounting as a pure science by leveraging its deductive moment rather than empirical recognition, whereas the Italian author conceives accounting as an “application science” and adopts a method where the inductive approach prevails. JEL Classifications: M40; M41; M49. accounting theory financial...

... 2017 American Accounting Association. All rights reserved. 2017 accounting theory entities Aristotelian logic philosophical pragmatism culture individualism collectivism The very essence of accounting practice is to carve the world into categories, but how do we know where to make...

...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...