Management's Stake in Accounting Reform

The recent controversy over the appropriate accounting for investment credit has demonstrated that the Accounting Principles Board must have the assistance and support of the business community if realistic and workable rules for financial reporting are to be set.

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Bibliographic Details
Published in:California management review 1963-12, Vol.6 (2), p.27-34
Main Author: HAWKINS, DAVID F.
Format: Article
Language:English
Subjects:
Accounting principles
Businesspeople
Financial management
Financial statements
Generally accepted accounting principles
Investment credit
Investment strategies
Management accounting
Management principles
Uniformity
Online Access:Get full text
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Description
Summary:The recent controversy over the appropriate accounting for investment credit has demonstrated that the Accounting Principles Board must have the assistance and support of the business community if realistic and workable rules for financial reporting are to be set.
ISSN:0008-1256
2162-8564
DOI:10.2307/41165572