Business Commons^™

An Analysis And Comparison Of Conflicting Theories Of Modern Accounting, Josefina Abeyta Velasquez

Anderson School of Management Theses & Dissertations

It is the purpose of this study to present the point of view of different accounting authorities on theories of accounting upon which these authorities are not fully agreed, with the purpose of giving those interested in current accounting trends a chance to view these theories from different angles. It is hoped that such a presentation will be an incentive that will lead to more extensive reading of current accounting literature for only through such reading can any one person reach more intelligent interpretation of present conflicting theories of accounting.