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March 18, 2026The Accounting Review

Consistency Reexamined.

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Authors

NBNorton M. BedfordTIToshio Iino

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Overview

This analysis evaluates the impact of the doctrine of consistency on accounting reports, suggesting revised practices for improvement.

Key Points

  • The aim is to examine how the doctrine of consistency may hinder the evolution of accounting research and practice.
  • Analyzed the historical context of the doctrine of consistency in accounting.
  • Explored two approaches to reduce the emphasis on this doctrine: scientific criteria selection and multiple measures in reports.
  • Identified potential overuse and misapplication of the doctrine of consistency.
  • Proposed the scientific method for developing accounting criteria to enhance clarity in reports.

Cite This Study

Bedford et al. (1968) studied this question.

synapsesocial.com/papers/69ba43d84e9516ffd37a56fbhttps://doi.org/10.2308/tar-4496211
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Also Consider

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

  1. 1Accounting Consistency- Key to Stockholder Information.1967
  2. 2Committee Report: Committee on Managerial Accounting.1970
  3. 3The Incidence and Nature of Consistency Exceptions.1969
  4. 4Do Consistency Modifications Provide Information to Equity Markets?1992
  5. 5WHAT DOES 'CONSISTENT' MEAN IN THE SHORT FORM REPORT?1948