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March 18, 2026The Accounting Review

Relationships in Accounting Theory.

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Authors

FIFrank J. Imke

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Overview

Demonstrates the interrelated nature of accounting theory elements, indicating the need for consistent concepts.

Key Points

  • The aim is to clarify the structure and relationships in accounting theory to enhance its development.
  • Analyzes the flow of ideas in accounting practice.
  • Explores both general and specific elements of accounting knowledge.
  • Discusses the necessity of multi-related elements in accounting theory.
  • Identifies the postulate of accounting as the foundation of accounting theory.
  • Highlights the role of principles, standards, and practices in forming accounting knowledge.
  • Notes that conventional concepts unify elements instead of existing separately.

Cite This Study

Frank J. Imke (1966) studied this question.

synapsesocial.com/papers/69ba43cb4e9516ffd37a5516https://doi.org/10.2308/tar-4487493
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Also Consider

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

  1. 1THEORY AND PRACTICE IN THE DEVELOPMENT OF ACCOUNTING.1964
  2. 2THE PRESENT STATE OF ACCOUNTING HISTORY.1963
  3. 3RESEARCH METHODOLOGY AND ACCOUNTING THEORY--ANOTHER PERSPECTIVE.1961
  4. 4Constructing a Theory of Accounting--An Axiomatic Approach.1981
  5. 5THE THEORY AND PRACTICE OF ACCOUNTING.1957