On the use of positive economic theory to explain the choice of accounting methods to financial accounting students

Dan S. Dhaliwal, Albert A. Schepanski

Research output: Contribution to journalArticle

Abstract

Leading financial accounting textbooks explain the choice of accounting methods in terms of the accountant choosing the method that best reflects the firm's financial condition and results of its operations for the period. In this paper it is argued that a more satisfactory way of explaining why firms choose particular accounting methods is in terms of positive economic theory. Relevant research results that can be readily incorporated into classroom lectures are summarized.

Original languageEnglish (US)
Pages (from-to)89-96
Number of pages8
JournalJournal of Accounting Education
Volume2
Issue number2
DOIs
StatePublished - Jan 1 1984

ASJC Scopus subject areas

  • Accounting
  • Education

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