TAILIEUCHUNG - Accounting Theory and the Large Corporation

Accounting Theory 6e is the new edition of this widely respected accounting theory textbook. The new edition has been updated in accordance with the new IASB Framework and addresses the differences in reported information as a consequence of international harmonisation of accounting standards and accounting choices. Throughout this edition, new developments in accounting theory are supported with links to professional experiences, both locally and internationally. | Accounting Theory and the Large Corporation Waino w. Suojanen STOR The Accounting Review Volume 29 Issue 3 Jul. 1954 391-398. Stable URL http sici sici 0001-4826 28195407 2929 3A3 3C391 3AATATLC 3B2-Z Your use of the JSTOR archive indicates your acceptance of JSTOR s Terms and Conditions of Use available at http about . JSTOR s Terms and Conditions of Use provides in part that unless you have obtained prior permission you may not download an entire issue of a journal or multiple copies of articles and you may use content in the JSTOR archive only for your personal non-commercial use. Each copy of any part of a JSTOR transmission must contain the same copyright notice that appears on the screen or printed page of such transmission. The Accounting Review is published by American Accounting Association. Please contact the publisher for further permissions regarding the use of this work. Publisher contact information may be obtained at http joumals . The Accounting Review 1954 American Accounting Association JSTOR and the JSTOR logo are trademarks of JSTOR and are Registered in the . Patent and Trademark Office. For more information on JSTOR contactjstor-info@. 2003 JSTOR http Sat Mar 8 06 41 23 2003 ACCOUNTING THEORY AND THE LARGE CORPORATION Waino w. Suojanen Associate in Accounting University of California Berkeley IT IS COMMONLY RECOGNIZED TODAY that the nature of the American economy has been radically altered by the emergence of large publicly owned corporations in which there is a separation between ownership and management. One observer characterizes the large industrial enterprise as the representative institution of an industrial society. 1 Despite the impact of the large corporation on society most social sciences have not developed a conceptual frame of reference which would serve as a guide to policy and an explanation of corporate behavior. Legal theory is

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