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October 1, 1981The Accounting Review

Concepts of Accounting Theory. (Book Review).

Philip E. Meyer Carl W. Alberni

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Key Points

The aim is to review the insights and frameworks presented in the book on accounting theory.
Analyzing key themes and concepts in the book
Comparing the authors' viewpoints to existing standards
Evaluating the relevance of the book's content for current accounting practices
Highlights the foundational principles of accounting theory
Explores the relationship between theory and practice
Identifies gaps in the current conceptual framework

Implication

Book review examines accounting theory concepts, highlighting implications for financial reporting.

Abstract

Reviews the book "Concepts of Accounting Theory," by Aubrey C. Roberts and James F. Wallis.

Discussion

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Cite This Study

Meyer et al. (1981) studied this question.

synapsesocial.com/papers/69ba42fb4e9516ffd37a3be6 https://doi.org/10.2308/tar-4482387

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