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March 18, 2026The Accounting Review

The 1948 Revision of the American Accounting Association's Statement of Principles.

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Authors

HMHerbert E. Miller

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Overview

This article critiques the 1948 revision of accounting principles, highlighting implications for property rights and state ownership.

Key Points

  • To analyze the 1948 revision of the American Accounting Association's statement of principles and its implications for private property rights.
  • Examination of the 1948 revision proposal
  • Analysis of concepts and standards proposed by the committees
  • Discussion of implications regarding private property and public interest
  • The revision promotes a view that undermines private property rights.
  • It aligns with proposals for greater state ownership and control over assets.
  • Critiques highlight a potential threat to investor equity and rights.

Cite This Study

Herbert E. Miller (1949) studied this question.

synapsesocial.com/papers/69ba430d4e9516ffd37a3d8dhttps://doi.org/10.2308/tar-7063480
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Also Consider

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

  1. 1A CRITIQUE OF THE REVISED STATEMENT OF ACCOUNTING PRINCIPLES.1942
  2. 2COMMENTS ON THIRD STATEMENT OF ACCOUNTING CONCEPTS AND STANDARDS.1949
  3. 3THE 1948 STATEMENT OF CONCEPTS AND STANDARDS.1950
  4. 4REPORT OF COMMITTEE ON REVISION OF THE STATEMENT OF PRINCIPLES.1948
  5. 5THE REVENUE AND INCOME PRINCIPLES.1942