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March 18, 2026The Accounting Review

Accounting and the Law.

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Authors

ABA. A. Berle

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Overview

The article highlights accounting rules evolving into law, suggesting systematic improvements.

Key Points

  • The article aims to address how accounting rules have evolved into rules of law and the need for better methods to translate accounting theory into practice.
  • Examines the relationship between accounting rules and legal frameworks
  • Analyzes current methods of translating accounting theory to practice
  • Discusses historical context regarding business growth and government regulation
  • Finds that current methods of developing accounting rules are unsatisfactory
  • Suggests a need for a systematic yet flexible approach to create sound accounting doctrine
  • Indicates that historical business growth has driven accounting evolution

Cite This Study

A. A. Berle (1938) studied this question.

synapsesocial.com/papers/69ba43384e9516ffd37a44d0https://doi.org/10.2308/tar-7056910
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Also Consider

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

  1. 1A Pragmatic approach to Accounting Theory.1968
  2. 2TOWARD A SYNTHESIS OF ACCOUNTING DOCTRINE.1948
  3. 3THEORY AND PRACTICE IN THE DEVELOPMENT OF ACCOUNTING.1964
  4. 4THE FUTURE DEVELOPMENT OF ACCOUNTING THEORY.1958
  5. 5CONSOLIDATED STATEMENTS AND THE LAW.1953