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March 18, 2026The Accounting Review

Information Economics and Its Implications for the Further Development of Accounting Theory.

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Authors

RCRobert H. Crandall

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Overview

This article examines the implications of information economics for advancing accounting theory, suggesting new insights.

Key Points

  • The aim is to explore how integrating information economics could enhance accounting theory and practices.
  • Review of the AAA Statement of Basic Accounting Theory from 1966
  • Exposition of the Information Economics model
  • Adaptation of the information economics framework to accounting systems
  • Identification and clarification of key assumptions
  • Highlighted the significance of viewing accounting as an information system
  • Suggested potential developments in accounting theory through economic models
  • Encouraged a clearer understanding of assumptions in accounting discussions

Cite This Study

Robert H. Crandall (1969) studied this question.

synapsesocial.com/papers/69ba428e4e9516ffd37a2ed8https://doi.org/10.2308/tar-4488897
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