Accounting and the Law

Berle Adolph A.
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Berle Adolph A.: Columbia Law School

Accounting, Economics, and Law: A Convivium, 2012, vol. 2, issue 1, 1-11

Abstract: The aim of this paper is to stimulate a more systematic method of evolving standard, but evolutionary, rules of accounting. The conclusion, if sound, follows from two premises. First, rules of accounting have become, in large measure rules of law. Second, that the present methods by which accounting theory is translated into the accounting rules—or, if you choose, into accounting practices which thus enter the legal system, are not wholly satisfactory, especially in view of the results which now follow from that translation. By consequence, the task of developing a systematic yet flexible means of arriving at and recording the sound doctrine as it appears in the light of the knowledge of the day, takes the foreground as a major problem in the profession of accounting.

Keywords: accounting and law; accounting regulation; accounting standard-setting (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (16)

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DOI: 10.1515/2152-2820.1056

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Accounting, Economics, and Law: A Convivium is currently edited by Reuven S. Avi-Yonah, Yuri Biondi and Shyam Sunder

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