Anderson School of Management Theses & Dissertations

Publication Date



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.



Document Type


Degree Name

Master of Business Administration (MBA)

Level of Degree


Department Name

Anderson School of Management

First Committee Member

John W. Dunbar

Second Committee Member

Vernon G. Sorrell

Third Committee Member

William J. Harmeyer