Please use this identifier to cite or link to this item:
192.168.6.56/handle/123456789/105172
Title: | Accounting Concepts and Behavioral Hypotheses |
Authors: | Reginald S. Gynther |
Keywords: | Behavioral Hypotheses |
Issue Date: | 2016 |
Publisher: | American Accounting Association |
Description: | This paper is a humble attempt to open the door far enough to permit a little light to be thrown on these matters in the hope that we might proceed a step further towards a general theory of accounting. After examining what appear to be looked upon as the main concepts of accounting and the different attitudes and consequences involved, we shall analyze some of the underlying behavioral factors causing the existence of these different perceptions. |
URI: | http://196.189.45.87:8080/handle/123456789/105172 |
Appears in Collections: | Accounting and Finance |
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