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March 18, 2026The Accounting Review

Methodological Preconditions and Problems of A General Theory of Accounting.

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Authors

RMRichard Mattessich

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Overview

This article discusses methodological challenges and preconditions for advancing accounting theory, indicating significant implications for the discipline.

Key Points

  • This investigation aims to explore the methodological issues and preconditions essential for developing a general theory of accounting.
  • Reviews historical accounting practices over the last fifteen years.
  • Examines transitional changes in accounting approaches.
  • Analyzes existing research through a five-point pattern.
  • Identifies major unresolved methodological problems in accounting.
  • Suggests the need for systematic testing in accounting practices.
  • Highlights the importance of creating optimal managerial information systems.

Cite This Study

Richard Mattessich (1972) studied this question.

synapsesocial.com/papers/69ba43984e9516ffd37a4ff9https://doi.org/10.2308/tar-4503143
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Also Consider

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

  1. 1Methodology in Accounting Theory.1968
  2. 2A Pragmatic approach to Accounting Theory.1968
  3. 3CURRENT PROBLEMS AND ACCOUNTING THEORY.1944
  4. 4On the Impossibility of a Static Accounting Theory: A Short Essay on the Nature of Accounting Theory2026
  5. 5THE FUTURE DEVELOPMENT OF ACCOUNTING THEORY.1958