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March 18, 2026The Accounting Review

Research Methodology and Accounting Theory--Another Perspective.

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Authors

NBNorton M. BedfordNDNicholas Dopuch

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Overview

Examines accounting theory's assumptions on economic motivations and implications for accounting data.

Key Points

  • The central aim is to explore how accounting theory reflects economic motivations of involved parties.
  • Analysis of accounting theory structure and its assumptions.
  • Review of authoritative statements on accounting practices.
  • Examination of relationships between economic results and stakeholder actions.
  • Identified that accounting theory is centered on the matching of costs and revenues.
  • External parties act based on economic results reflected in income reports.
  • Leadership in business units is primarily motivated by economic performance evaluations.

Cite This Study

Bedford et al. (1961) studied this question.

synapsesocial.com/papers/69ba42fb4e9516ffd37a3bd3https://doi.org/10.2308/tar-7096259
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Also Consider

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

  1. 1THE THEORY AND PRACTICE OF ACCOUNTING.1957
  2. 2THE PRESENT STATE OF ACCOUNTING HISTORY.1963
  3. 3A Pragmatic approach to Accounting Theory.1968
  4. 4An "Events" Approach to Basic Accounting Theory.1969 · 3 citations
  5. 5Accounting Theory and Practice in Perspective.1970