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March 18, 2026The Accounting Review

On the Possibility of Optimal Accounting Principles.

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Authors

BCBarry E. CushingUniversity of Utah

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Implication

Analysis explores financial reporting standards, supporting new insights into optimal accounting principles.

Key Points

  • The research aims to investigate the formulation of financial reporting standards using rational choice theory.
  • Examined existing literature on financial reporting standards and rational choice theory.
  • Proposed methods for reformulating the issue within the rational choice framework.
  • Analyzed the implications of new formulations on the understanding of accounting principles.
  • Initial results suggested pessimism regarding optimal accounting principles.
  • Reformulated analyses indicated more optimistic possibilities for achieving optimal standards.
  • Identified several areas for future research to enhance understanding of accounting principles.

Cite This Study

Barry E. Cushing (1977) studied this question.

synapsesocial.com/papers/69ba43584e9516ffd37a4702https://doi.org/10.2308/tar-4480988
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Also Consider

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

  1. 1On the Possibility of Optimal Accounting Principles: A Restatement.1981
  2. 2On the Application of Rational Choice Theory to Financial Reporting Controversies: A Comment on Cushing.1981
  3. 3The General Impossibility of Normative Accounting Standards.1973 · 6 citations
  4. 4The Choice and Consequences of Generally Accepted Accounting Alternatives.1987
  5. 5Choice Among Financial Reporting Alternatives.1974