Beliefs Concerning the Objective of Financial Accounting (Survey)
Academy of Accounting and Financial Studies Journal 2009, Summer, 13
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Publisher Description
INTRODUCTION Since 1978 accounting and the perceived function of accounting in the United States have undergone significant changes, so much so that there may now exist competing viewpoints concerning the objective of financial accounting and reporting. This paper reports the results of a survey of U.S. accounting practitioners and accounting academicians to determine whether any one viewpoint now dominates.
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