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March 18, 2026The Accounting Review

Report of the Committee on Foundations of Accounting Measurement.

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Overview

The Committee reports on accounting measurement systems, suggesting future direction for equitable resource allocation.

Key Points

  • The aim is to analyze current accounting measurement systems and suggest future improvements.
  • Investigation of existing accounting measurement foundations
  • Identification of two main accounting orientations
  • Discussion of recommendations for system development
  • Recognition of two orientations: equity accounting and operational accounting
  • Insights for future development in resource allocation
  • Emphasis on the importance of distinguishing measurement methodologies

Cite This Study

A 1971 study studied this question.

synapsesocial.com/papers/69ba43a84e9516ffd37a516fhttps://doi.org/10.2308/tar-4481847
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