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March 18, 2026The Accounting Review

Accounting Theory: A Conceptual and Institutional Approach (Book)).

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Authors

BHBertrand HorwitzUniversity of Cape TownHHHarvey HendricksonFlorida International University

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Implication

Book review analyzes 'Accounting Theory,' highlighting key concepts and implications for financial reporting.

Key Points

  • The review aims to summarize the main concepts and perspectives presented in the book on accounting theory.
  • Book review of 'Accounting Theory: A Conceptual and Institutional Approach'
  • Analysis of theoretical frameworks discussed in the book
  • Evaluation of institutional influences on accounting practices
  • Highlights the conceptual foundations of accounting theory
  • Explores the impact of institutions on accounting practices
  • Summarizes key principles for financial reporting

Cite This Study

Horwitz et al. (1985) studied this question.

synapsesocial.com/papers/69ba43a84e9516ffd37a50cdhttps://doi.org/10.2308/tar-4507270
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Also Consider

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

  1. 1Accounting Theory: A Conceptual and Institutional Approach (Book).1990
  2. 2Accounting and Theory: A Conceptual and Institutional Approach.1992
  3. 3Concepts of Accounting Theory. (Book Review).1981
  4. 4Accounting Theory.1987
  5. 5Accounting Theory: Text and Readings (Book).1988