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March 18, 2026The Accounting Review

Principles and Conventions.

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Authors

HFH. A. Finney

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Overview

This analysis discusses the role of accounting principles in reporting, highlighting the need for flexibility in practices across businesses.

Key Points

  • The study aims to explore the underlying principles governing accounting practices and their implications for uniform reporting.
  • Analysis of existing accounting practices
  • Review of accountants' reports
  • Examination of the need for flexibility in accounting rules
  • Findings suggest a lack of uniform accounting principles
  • Many accounting rules are not fundamental
  • Flexibility is crucial for adapting to diverse economic conditions

Cite This Study

H. A. Finney (1944) studied this question.

synapsesocial.com/papers/69ba43f74e9516ffd37a5af1https://doi.org/10.2308/tar-7127286
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