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Accounting and the Law

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  • Berle Adolph A.

    (Columbia Law School)

Abstract

The aim of this paper is to stimulate a more systematic method of evolving standard, but evolutionary, rules of accounting. The conclusion, if sound, follows from two premises. First, rules of accounting have become, in large measure rules of law. Second, that the present methods by which accounting theory is translated into the accounting rules—or, if you choose, into accounting practices which thus enter the legal system, are not wholly satisfactory, especially in view of the results which now follow from that translation. By consequence, the task of developing a systematic yet flexible means of arriving at and recording the sound doctrine as it appears in the light of the knowledge of the day, takes the foreground as a major problem in the profession of accounting.

Suggested Citation

  • Berle Adolph A., 2012. "Accounting and the Law," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 2(1), pages 1-11, March.
    • Handle: RePEc:bpj:aelcon:v:2:y:2012:i:1:n:1
    DOI: 10.1515/2152-2820.1056
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    Citations

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    Cited by:

    1. Alice Klettner & Thomas Clarke & Martijn Boersma, 2014. "The Governance of Corporate Sustainability: Empirical Insights into the Development, Leadership and Implementation of Responsible Business Strategy," Journal of Business Ethics, Springer, vol. 122(1), pages 145-165, June.
    2. Clarke, Thomas & Jarvis, Walter & Gholamshahi, Soheyla, 2019. "The impact of corporate governance on compounding inequality: Maximising shareholder value and inflating executive pay," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
    3. Robé Jean-Philippe, 2012. "Being Done With Milton Friedman," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 2(2), pages 1-33, June.
    4. Thomas Lamarche & Catherine Bodet, 2018. "Does CSR Contribute to Sustainable Development? What a Régulation Approach Can Tell Us," Review of Radical Political Economics, Union for Radical Political Economics, vol. 50(1), pages 154-172, March.
    5. Houda Dziri & Anis Jarboui, 2019. "The extent of social contribution of venture capital organisationsto funded financed companies," Asian Journal of Empirical Research, Asian Economic and Social Society, vol. 9(10), pages 293-304, October.
    6. Dziri Houda & Jarboui Anis, 2017. "The venture capitalist’s cognitive approach: Validation through the Tunisian context," Cogent Economics & Finance, Taylor & Francis Journals, vol. 5(1), pages 1323371-132, January.
    7. Styhre Alexander, 2018. "The Making of the Shareholder Primacy Governance Model: Price Theory, the Law and Economics School, and Corporate Law Retrenchment Advocacy," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 8(3), pages 1-31, December.
    8. Basiru Salisu KALLAMU, 2016. "Nomination Commitee Attributes and Firm Performance: Evidence from Finance Companies in Malaysia," Journal of Economic and Social Thought, KSP Journals, vol. 3(1), pages 150-165, March.
    9. Butzbach Olivier & von Mettenheim Kurt E., 2015. "Alternative Banking and Theory," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 5(2), pages 105-171, July.
    10. Weinstein, Olivier, 2013. "Comment comprendre les « communs » : Elinor Ostrom, la propriété et la nouvelle économie institutionnelle," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 14.
    11. Veldman, Jeroen, 2018. "Inequality, Inc," MPRA Paper 86644, University Library of Munich, Germany.
    12. Veldman, Jeroen, 2019. "Inequality, Inc," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
    13. Weinstein Olivier, 2013. "The Shareholder Model of the Corporation, Between Mythology and Reality," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 3(1), pages 43-60, January.
    14. Aaron Bruhn & Anthony Asher, 2021. "The primacy of ethics in the provision of financial advice," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3305-3327, June.
    15. Clarke Thomas, 2013. "Deconstructing the Mythology of Shareholder Value: A Comment on Lynn Stout’s “The Shareholder Value Myth”," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 3(1), pages 15-42, January.
    16. Catherine Bodet & Thomas Lamarche, 2013. "La RSE contribue-t-elle au développement durable ?," Working Papers halshs-00912728, HAL.

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