What question did this study set out to answer?

The aim is to investigate the persistent issues related to goodwill in financial accounting.

Goodwill--An Aggregation Issue.

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This article explores the accounting treatment of goodwill, suggesting enhancements in financial theory and systems alignment.

The aim is to investigate the persistent issues related to goodwill in financial accounting.
Analyzed financial accounting using a systems-theoretic perspective
Conceptualized accounting entities as open systems
Reviewed the emergence of management information systems in relation to accounting
Goodwill reflects deeper issues within financial accounting theory
Financial accounting can benefit from aligning with management information systems
The study indicates the need for evolution in accounting practices to address goodwill

Malcolm C. Miller (1973) studied this question.

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