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March 18, 2026The Accounting Review

The Present State of Accounting History.

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Authors

LGLouis J. GoldbergCornell University

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Overview

The article explores interpretations of accounting theory, distinguishing gerund from substantive views, indicating a nuanced academic discussion.

Key Points

  • This article aims to clarify the two interpretations of accounting theory: as a gerund and as a substantive area of study.
  • Analyzes the distinction between gerund and substantive interpretations of accounting theory.
  • Discusses the development of accounting history in relation to these interpretations.
  • Reviews literature to highlight evolving perspectives in accounting.
  • Clarifies the differences between accounting as an activity and accounting as a field of study.
  • Suggests that the two interpretations, while distinct, are interconnected in their implications for the field.

Cite This Study

Louis J. Goldberg (1963) studied this question.

synapsesocial.com/papers/69ba431a4e9516ffd37a4115https://doi.org/10.2308/tar-7104399
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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. 2THEORY AND PRACTICE IN THE DEVELOPMENT OF ACCOUNTING.1964
  3. 3THE FUTURE DEVELOPMENT OF ACCOUNTING THEORY.1958
  4. 4Accounting Theory and Cost Accounting.1965
  5. 5CURRENT PROBLEMS AND ACCOUNTING THEORY.1944