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March 18, 2026The Accounting Review

The Changing Objectives of Accounting.

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Authors

HDH. C. Daines

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Overview

The article discusses evolving accounting objectives and their impact on financial reporting and operations.

Key Points

  • The aim is to explore the changing objectives of accounting and their implications for reporting.
  • Analyzing discussions among accountants about income and cost definitions.
  • Examining various perspectives on balance sheet item valuation.
  • Reviewing the need for statistical information in accounting practices.
  • Identifies differing purposes for accounting information based on specific problems.
  • Notes that controversy in accounting revolves around varying definitions of income.
  • Highlights the emphasis on recognized income, particularly concerning completed sales.

Cite This Study

H. C. Daines (1929) studied this question.

synapsesocial.com/papers/69ba43884e9516ffd37a4eafhttps://doi.org/10.2308/tar-8596322
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Also Consider

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

  1. 1Rethinking accounting objectives— based on Conceptual Framework for Financial Reporting 20182024 · 1 citations
  2. 2A Pragmatic approach to Accounting Theory.1968
  3. 3THE RELATIONSHIP BETWEEN ACCOUNTING AND MANAGEMENT.1951
  4. 4SUBJECT AND OBJECTS OF ACCOUNTING2026
  5. 5ACCOUNTING UNDER CONDITIONS OF CHANGING PRICES FROM THE DEBT-OR AND CREDITOR VIEWPOINT.1953