What question did this study set out to answer?

This overview aims to discuss the uniformity problem in accounting and recommend research pathways.

Seminar Research on Uniformity.

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Seminar research examines the uniformity issue in accounting, highlighting the need for consistent practices.

This overview aims to discuss the uniformity problem in accounting and recommend research pathways.
Prepared overview for graduate seminar participants
Provided a point of view on the uniformity problem
Included an annotated bibliography arranged chronologically
Identified a resurgence in interest for standardized accounting principles
Noted the American Institute's research program as a promising step
Highlighted obstacles to effective implementation of uniformity in practice

Alfred Rappaport (1965) studied this question.

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