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March 18, 2026The Accounting Review

Choice Among Alternatives.

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Authors

ALA. C. LittletonIllinois College

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Implication

Article explores accounting theory's flexibility in choosing and arranging idea-models for clarity and persuasion.

Key Points

  • The research examines how choices in accounting theory enhance understanding and justification of accountancy.
  • Analyzes the role of verbal builders in accounting theory.
  • Explores different theoretical perspectives on accounting.
  • Evaluates the need for better data in economic engineering.
  • Identifies two viewpoints on accounting theory: as explanations and as a need for improved data.
  • Highlights the limitations of current accounting practices for diverse entities.
  • Suggests that modifications through index numbers may not be universally applicable.

Cite This Study

A. C. Littleton (1956) studied this question.

synapsesocial.com/papers/69ba427c4e9516ffd37a2cdbhttps://doi.org/10.2308/tar-7059545
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Also Consider

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

  1. 1The Choice and Consequences of Generally Accepted Accounting Alternatives.1987
  2. 2PRECISE CRITERIA NEEDED IN EVALUATING ACCOUNTING ALTERNATIVES.1957
  3. 3Criteria for Choosing An Accounting Model.1995
  4. 4An Economic Analysis of the Chambers' Normative Standard.1976 · 1 citations
  5. 5RESEARCH METHODOLOGY AND ACCOUNTING THEORY--ANOTHER PERSPECTIVE.1961