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March 18, 2026The Accounting Review

The Future Development of Accounting Theory.

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Authors

RDRaymond C. Dein

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Overview

This article explores the evolution of accounting principles in the U.S., highlighting the need for greater independence from management.

Key Points

  • The aim is to analyze the evolution of accounting theory and explore its implications for business and society.
  • Examines historical context of U.S. accounting development
  • Identifies key principles and standards in accounting
  • Discusses challenges in asserting accounting's independence
  • Accountants face uncertainty in determining best practices and standards
  • The philosophy of accounting has not fully embraced independence from management
  • Conditions in the U.S. have influenced the perceived functions of accounting

Cite This Study

Raymond C. Dein (1958) studied this question.

synapsesocial.com/papers/69ba42cf4e9516ffd37a3735https://doi.org/10.2308/tar-7059473
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Also Consider

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

  1. 1THEORY AND PRACTICE IN THE DEVELOPMENT OF ACCOUNTING.1964
  2. 2SOME CURRENT PROBLEMS IN THE TEACHING OF ACCOUNTING.1952
  3. 3CURRENT PROBLEMS AND ACCOUNTING THEORY.1944
  4. 4A REVIEW OF RECENT DEVELOPMENTS IN ACCOUNTING THEORY AND PRACTICE.1950
  5. 5RECENT DEVELOPMENTS IN ACCOUNTING THEORY AND PRACTICE.1950