Matches in SemOpenAlex for { <https://semopenalex.org/work/W1977808897> ?p ?o ?g. }
Showing items 1 to 94 of
94
with 100 items per page.
- W1977808897 abstract "The phrase ‘accepted accounting principles’ underlying financial statements is a forerunner of today's accounting standards. Here, it is argued that history shows that the term ‘principles’ is often most vague in debates on the development of those standards. The reasons for and consequences of that vague use are varied and complex. This article provides insights not highlighted in earlier analyses of the periods reviewed. While debates like the rule- versus principle-based standards are set up as two-dimensional, the many dimensions of accounting often allow argument to be easily diverted. The debate/argument thus remains unresolved. For progress to be achieved in the establishment of accounting standards the many dimensions of accounting must be acknowledged and attempts to divert debate minimized. Those with a stake in the development of accounting standards need to consider the total scene of the related accounting. In a particular debate, dimensions under scrutiny must be stated, with any others in that total scene being acknowledged even if kept constant." @default.
- W1977808897 created "2016-06-24" @default.
- W1977808897 creator A5043582335 @default.
- W1977808897 date "2008-03-01" @default.
- W1977808897 modified "2023-09-25" @default.
- W1977808897 title "Multiple Dimensions of Accounting in the Development of GAAP" @default.
- W1977808897 cites W1586328896 @default.
- W1977808897 cites W2000624120 @default.
- W1977808897 cites W2012738723 @default.
- W1977808897 cites W2123705163 @default.
- W1977808897 cites W2168496593 @default.
- W1977808897 cites W2327170662 @default.
- W1977808897 cites W3122878554 @default.
- W1977808897 cites W4230319253 @default.
- W1977808897 cites W4246327004 @default.
- W1977808897 cites W4251133789 @default.
- W1977808897 doi "https://doi.org/10.1111/j.1467-6281.2007.00251.x" @default.
- W1977808897 hasPublicationYear "2008" @default.
- W1977808897 type Work @default.
- W1977808897 sameAs 1977808897 @default.
- W1977808897 citedByCount "1" @default.
- W1977808897 crossrefType "journal-article" @default.
- W1977808897 hasAuthorship W1977808897A5043582335 @default.
- W1977808897 hasConcept C118084267 @default.
- W1977808897 hasConcept C121955636 @default.
- W1977808897 hasConcept C128769094 @default.
- W1977808897 hasConcept C144133560 @default.
- W1977808897 hasConcept C154945302 @default.
- W1977808897 hasConcept C162324750 @default.
- W1977808897 hasConcept C163867264 @default.
- W1977808897 hasConcept C177264268 @default.
- W1977808897 hasConcept C17744445 @default.
- W1977808897 hasConcept C185592680 @default.
- W1977808897 hasConcept C190253527 @default.
- W1977808897 hasConcept C199360897 @default.
- W1977808897 hasConcept C199539241 @default.
- W1977808897 hasConcept C2776050585 @default.
- W1977808897 hasConcept C2776224158 @default.
- W1977808897 hasConcept C2777027219 @default.
- W1977808897 hasConcept C32235935 @default.
- W1977808897 hasConcept C41008148 @default.
- W1977808897 hasConcept C544937707 @default.
- W1977808897 hasConcept C55493867 @default.
- W1977808897 hasConcept C74275925 @default.
- W1977808897 hasConcept C98184364 @default.
- W1977808897 hasConceptScore W1977808897C118084267 @default.
- W1977808897 hasConceptScore W1977808897C121955636 @default.
- W1977808897 hasConceptScore W1977808897C128769094 @default.
- W1977808897 hasConceptScore W1977808897C144133560 @default.
- W1977808897 hasConceptScore W1977808897C154945302 @default.
- W1977808897 hasConceptScore W1977808897C162324750 @default.
- W1977808897 hasConceptScore W1977808897C163867264 @default.
- W1977808897 hasConceptScore W1977808897C177264268 @default.
- W1977808897 hasConceptScore W1977808897C17744445 @default.
- W1977808897 hasConceptScore W1977808897C185592680 @default.
- W1977808897 hasConceptScore W1977808897C190253527 @default.
- W1977808897 hasConceptScore W1977808897C199360897 @default.
- W1977808897 hasConceptScore W1977808897C199539241 @default.
- W1977808897 hasConceptScore W1977808897C2776050585 @default.
- W1977808897 hasConceptScore W1977808897C2776224158 @default.
- W1977808897 hasConceptScore W1977808897C2777027219 @default.
- W1977808897 hasConceptScore W1977808897C32235935 @default.
- W1977808897 hasConceptScore W1977808897C41008148 @default.
- W1977808897 hasConceptScore W1977808897C544937707 @default.
- W1977808897 hasConceptScore W1977808897C55493867 @default.
- W1977808897 hasConceptScore W1977808897C74275925 @default.
- W1977808897 hasConceptScore W1977808897C98184364 @default.
- W1977808897 hasLocation W19778088971 @default.
- W1977808897 hasOpenAccess W1977808897 @default.
- W1977808897 hasPrimaryLocation W19778088971 @default.
- W1977808897 hasRelatedWork W1529909374 @default.
- W1977808897 hasRelatedWork W1536719246 @default.
- W1977808897 hasRelatedWork W1588182878 @default.
- W1977808897 hasRelatedWork W1793362601 @default.
- W1977808897 hasRelatedWork W1975201639 @default.
- W1977808897 hasRelatedWork W1977201764 @default.
- W1977808897 hasRelatedWork W1982769483 @default.
- W1977808897 hasRelatedWork W2013652258 @default.
- W1977808897 hasRelatedWork W2018600437 @default.
- W1977808897 hasRelatedWork W2025422370 @default.
- W1977808897 hasRelatedWork W2074873461 @default.
- W1977808897 hasRelatedWork W2081617672 @default.
- W1977808897 hasRelatedWork W2089311919 @default.
- W1977808897 hasRelatedWork W2120888871 @default.
- W1977808897 hasRelatedWork W2128436248 @default.
- W1977808897 hasRelatedWork W2225027267 @default.
- W1977808897 hasRelatedWork W2252899006 @default.
- W1977808897 hasRelatedWork W2994809780 @default.
- W1977808897 hasRelatedWork W3110584115 @default.
- W1977808897 hasRelatedWork W641337465 @default.
- W1977808897 isParatext "false" @default.
- W1977808897 isRetracted "false" @default.
- W1977808897 magId "1977808897" @default.
- W1977808897 workType "article" @default.