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March 18, 2026The Accounting Review

On Theory Construction and Verification.

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Authors

RSRobert R. Sterling

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Overview

This article analyzes theory construction in accounting, revealing complexities in theory verification.

Key Points

  • The aim is to analyze the nature of empirical theories to provide clarity in accounting theory construction.
  • Examined the processes involved in constructing and verifying theories.
  • Identified the role of anomalies in developing new theories.
  • Discussed the importance of language in theory expression.
  • New theories often emerge from inconsistencies in existing theories.
  • The study highlights the two main components of empirical theories: formal systems and interpretations.
  • Difficulty arises due to varying subject matters addressed by different accounting theories.

Cite This Study

Robert R. Sterling (1970) studied this question.

synapsesocial.com/papers/69ba429c4e9516ffd37a3025https://doi.org/10.2308/tar-4491720
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Also Consider

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

  1. 1Committee on Accounting Theory Construction and Verification.1971
  2. 2Constructing a Theory of Accounting--An Axiomatic Approach.1981
  3. 3Bridging Theory and Empirical Research in Accounting2024 · 15 citations
  4. 4THE PRESENT STATE OF ACCOUNTING HISTORY.1963
  5. 5THE THEORY AND PRACTICE OF ACCOUNTING.1957