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March 18, 2026The Accounting Review

Accounting Theory and Cost Accounting.

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Authors

LBL. J. Benninger

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Overview

This article explores cost accounting challenges and aims to unify accounting theory formulation and practices.

Key Points

  • The aim is to create a unified theory for cost accounting that integrates various accounting practices and standards.
  • Review of existing cost accounting practices
  • Analysis of gaps in accounting theory
  • Proposals for a comprehensive accounting theory framework.
  • Identified the esoteric nature of cost accounting within formal accounts.
  • Proposed a unified statement addressing both theory and practice.
  • Suggested guiding standards for better integration of cost accounting.

Cite This Study

L. J. Benninger (1965) studied this question.

synapsesocial.com/papers/69ba42ee4e9516ffd37a39cehttps://doi.org/10.2308/tar-4482719
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