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March 18, 2026The Accounting Review

A Matter of Principle.

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Authors

RCR. J. ChambersThe University of Sydney

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Overview

Argumentative analysis explores accounting principles and highlights necessary changes for practice.

Key Points

  • The aim is to provide an inventory of generally accepted accounting principles and their justifications.
  • Developed an inventory of accounting principles.
  • Addressed justifications for listed propositions.
  • Included rebuttals to common objections.
  • Engaged in argumentative study inviting cross-arguments.
  • Clarified challenges faced by users of financial statements.
  • Demonstrated that significant changes are needed in contemporary accounting practices.
  • Highlighted the need for more ethical foundations in accounting compared to statutory specifications.

Cite This Study

R. J. Chambers (1966) studied this question.

synapsesocial.com/papers/69ba43cb4e9516ffd37a55cahttps://doi.org/10.2308/tar-4515844
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Also Consider

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

  1. 1Coding Accounting Principles .1965
  2. 2ACCOUNTING PRINCIPLES: THEIR GENERAL ACCEPTANCE AND APPLICATION.1954
  3. 3Lessons from the Investment Credit.1965
  4. 4CRITICISMS OF THE TENTATIVE STATEMENT OF ACCOUNTING PRINCIPLES.1941
  5. 5A CRITIQUE OF THE REVISED STATEMENT OF ACCOUNTING PRINCIPLES.1942