ACCOUNTING THEORY

Accounting theory

Accounting theory

Q: Why has it been impossible to obtain agreement on which measurement method is best for financial reporting?

In 2005, the American Accounting Association (AAA) reached a milestone having published its quarterly flagship journal, The Accounting Review (TAR), for 80 years. The content of TAR has changed in overlapping phases over those 80 years, especially in the years since Chatfield [1975] published a review on the occasion of TAR's 50th anniversary. Heck and Bremser [1986] subsequently published a more statistical review of TAR's first 60 years. TAR was, and still is, one of the world's leading accounting research journals. ...