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March 18, 2026The Accounting Review

The Accounting Perspective Re-Examined.

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Authors

VBVahé Baladouni

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Overview

The article examines theoretical development in accounting, suggesting new approaches for practice implications.

Key Points

  • The aim is to explore the challenges in accounting theory and to reconsider its foundational perspective.
  • Review of accounting literature from the past several decades
  • Identification of theoretical development barriers
  • Analysis of current theories in relation to accounting practice
  • Findings indicate that accounting has stalled in theoretical advancement.
  • A dominant barrier identified is the misconception of when theory should develop relative to practice.
  • Emerging theories focus on refining thought processes and guiding research.

Cite This Study

Vahé Baladouni (1966) studied this question.

synapsesocial.com/papers/69ba424e4e9516ffd37a2675https://doi.org/10.2308/tar-4487304
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Accounting Theory and Practice in Perspective.1970
  2. 2Methodological Preconditions and Problems of A General Theory of Accounting.1972
  3. 3CURRENT PROBLEMS AND ACCOUNTING THEORY.1944
  4. 4THE FUTURE DEVELOPMENT OF ACCOUNTING THEORY.1958
  5. 5THE PRESENT STATE OF ACCOUNTING HISTORY.1963