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March 18, 2026The Accounting Review

A Critique of Accounting Trends and Techniques--1951 Edition.

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Authors

RGRobert H. GregoryUniversity at Buffalo, State University of New York

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Implication

Critique highlights limitations in assessing accounting practices of corporations, suggesting improvements for future studies.

Key Points

  • This critique aims to evaluate the methodology and findings of a study analyzing accounting practices among corporations.
  • Analyzed corporate annual reports from a sample of 525 corporations.
  • Examined the focus on large corporations served by nationwide accounting firms.
  • Identified comparability and accuracy issues in tabulated survey data.
  • Found that corporate annual reports are unsuitable for evaluating accounting practices.
  • Noted a bias towards new accounting techniques in larger corporations.
  • Highlighted deficiencies in data comparability and editorial accuracy in surveys.

Cite This Study

Robert H. Gregory (1952) studied this question.

synapsesocial.com/papers/69ba43884e9516ffd37a4d50https://doi.org/10.2308/tar-7085574
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Also Consider

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

  1. 1A REVIEW OF RECENT DEVELOPMENTS IN ACCOUNTING THEORY AND PRACTICE.1950
  2. 2A TENTATIVE STATEMENT OF ACCOUNTING PRINCIPLES AFFECTING CORPORATE REPORTS.1936 · 1 citations
  3. 3ACCOUNTING AND THE S.E.C.1938
  4. 4LIMITATIONS ON THE SIGNIFICANCE OF INVESTED COST.1952
  5. 5THE FUTURE OF FINANCIAL REPORTING .1954