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Tracing The Development Of A Conceptual Framework Of Accounting A Western European And North American Linkage: A Partial Examination


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  • stanley c. w. salvary


Given the call for the development of an accounting conceptual framework, this paper rejects the need for such an undertaking. Using a historical methodology this paper traces the existence of an accounting conceptual framework that painstakingly has been established over the centuries. The paper maintains that the existing need is to fine tune the exisiting framework.

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Bibliographic Info

Paper provided by EconWPA in its series Finance with number 0502019.

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Length: 35 pages
Date of creation: 24 Feb 2005
Date of revision:
Handle: RePEc:wpa:wuwpfi:0502019

Note: Type of Document - wps; pages: 35
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Related research

Keywords: A Classical Model of Accounting; measure ment and communication processes; stock-jobbing of companies' shares; 'Bubble Act'; environmental stimulus; feudal system; venture accounting; 'economic capital maintenance'; creditors' protection; Joint Stock Companies; conservatism; corporate capitalism; corporate social responsibility.;

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