GENERALLY ACCEPTED ACCOUNTING PRINCIPLES: PERSPECTIVES FROM PHILOSOPHY OF LAW

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES: PERSPECTIVES FROM PHILOSOPHY OF LAW

This paper examines the nature of generally accepted accounting principles from the viewpoint of the philosophy of law (or jurisprudence). It shows that the dominance of a form of utilitarian legal positivism in accounting thought, at least in the United States, has inhibited the development of acco...

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Veröffentlicht in:Critical perspectives on accounting 1996-08, Vol.7 (4), p.383-407
Hauptverfasser: Gangolly, Jagdish S., Hussein, Mohamed E.A.
Format: Artikel
Sprache:eng
Schlagworte:
Accounting methods
Accounting standards
Accounting theory
Philosophy of law
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Beschreibung
Zusammenfassung:This paper examines the nature of generally accepted accounting principles from the viewpoint of the philosophy of law (or jurisprudence). It shows that the dominance of a form of utilitarian legal positivism in accounting thought, at least in the United States, has inhibited the development of accounting principles which promote fair financial reporting.
ISSN:1045-2354
1095-9955
DOI:10.1006/cpac.1996.0042