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March 18, 2026The Accounting Review

A Benefits Approach to Certain Accounting Policy Choices.

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Authors

WCWilliam K. CarterCollege of Accounting

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Implication

Analyzing benefits of accounting choices in alternative reporting, suggesting focus on costs involved.

Key Points

  • Identify preferable accounting choices based on potential user benefits and analyze policy implications.
  • Examined two reporting alternatives for their user benefits.
  • Analyzed the limitations of certain accounting policy choices.
  • Identified the need for policy-makers to consider costs in specific cases.
  • Highlighted the preference for benefits analysis over cost analysis in accounting policies.
  • Found that many policy choices lack benefit-cost comparison.

Cite This Study

William K. Carter (1981) studied this question.

synapsesocial.com/papers/69ba43f74e9516ffd37a5c01https://doi.org/10.2308/tar-4481103
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Also Consider

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

  1. 1PRECISE CRITERIA NEEDED IN EVALUATING ACCOUNTING ALTERNATIVES.1957
  2. 2Criteria for Choosing An Accounting Model.1995
  3. 3The Choice and Consequences of Generally Accepted Accounting Alternatives.1987
  4. 4Report of the Committee on Concepts and Standards—Internal Planning and Control.1974
  5. 5On the Possibility of Optimal Accounting Principles.1977