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March 18, 2026The Accounting Review

Social Control Through Accounts.

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Authors

CRC. Rufus RobemUniversity of Chicago

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Implication

This article discusses accounting's role in regulating economic activities, indicating its importance for social governance.

Key Points

  • This article explores how accounting serves as a tool for social control over economic activities across various sectors.
  • Examines the role of accounting in governmental activities
  • Analyzes accountancy in non-profit organizations
  • Evaluates governmental control over private enterprises
  • Discusses coordination among private groups via accounting
  • Investigates the evolution of public accountancy in the economy
  • Identifies various applications of accounting in managing economic activities
  • Highlights the differences between private and governmental income management
  • Explores the impact of accounting on the efficiency of private enterprises
  • Demonstrates the role of accounting in ensuring public service efficiency

Cite This Study

C. Rufus Robem (1928) studied this question.

synapsesocial.com/papers/69ba42fb4e9516ffd37a3d22https://doi.org/10.2308/tar-8591636
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Also Consider

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

  1. 1Accounting and the Evaluation of Social Programs: A Critical Comment.1973
  2. 2THE SOCIAL SERVICE OF ACCOUNTING.1950
  3. 3THE CLASSIFICATION OF SECTORS IN THE SOCIAL ACCOUNTS.1953
  4. 4The Role of Accounting Information in Economic Governance2025
  5. 5TENTATIVE STATEMENT ON GOVERNMENTAL ACCOUNTING.1958