Bibliography
- Alexander, Michael O., The FASB’s Conceptual Framework Project. After Eight Years, is the End in Sight?, FASB Viewpoints, 2 June 1982.
- American Accounting Association (AAA), Committee on Concepts and Standards for Externa! Financial Reports, Statement on Accounting Theory and Theory Acceptance, 1977.
- Belkaoui, Ahmed, Accounting Theory, Harcourt Brace Jovanocich, 1985.
- Cyert, R.M. & Ijiri, Y., Problems of Implementing the Trueblood Objectives Report, in Studies on Financial Objectives 1974, Supplement to volume 12 of Journal of Accounting Research, pp. 29–42.
- Evans, Thomas G , Taylor, Martin E. & Holzmann, Oscar, International Accounting and Reporting, Macmillan, 1985.
- Financial Accounting Foundation (FAF), Establishing Standards for Financial Reporting, 1984 Annual Report of the Financial Accounting Foundation, the Financial Accounting Standards Board and the Governmental Accounting Standards Board, 8 February 1985.
- Financial Accounting Standards Board (FASB), Statement of Financial Accounting Concepts No. 1: Objectives of Financial Reporting by Business Enterprises, November 1978.
- Flegm, Eugene H., Accounting: How to Meet the Challenges of Relevance and Regulation, Wiley, 1984.
- Hendriksen, Eldon S., Accounting Theory, Irwin, 1982.
- Kieso, Donald E. & Weygandt, Jerry J., Intermediate Accounting, Wiley, 1983.
- Lunt, Henry, What is a Conceptual Framework?, Accountancy, September 1981, pp. 125–129.
- Macve, Richard, A Conceptual Framework for Financial Accounting and Reporting, ICAEW, 1981.
- Most, Kenneth S., Accounting Theory, Grid, 1982.
- Nikolai, Loren A., Bazley, John D., Schroeder, Richard G. & Reynolds, Isaac N., Intermediate Accounting, Kent, 1983.
- Olson, Wallace E., The Accounting Profession. Years of Trial: 1969–1980, AICPA, 1982.
- Pound, G.D. & Pollard, B.M., Accounting Theory and History – Lessons to be Learned, International Journal of Accounting, Spring 1981, pp. 99–123.
- Previtts, Gary John & Merino, Barbara Dubis, A History of Accounting in America: An Historical Interpretation of the Cultural Significance of Accounting, Wiley, 1979.
- Ripley, William 22, Main Street and Wall Street, Little, Brown & Co., 1929.
- Solomons, David, The FASB’s Conceptual Framework: An Evaluation, Journal of Accountancy, June 1986, pp. 114–124.
- Sprouse, Robert T., Standard Setting: The American Experience, in Accounting Standards Setting: An International Perspective, edited by Michael Bromwich & Anthony G. Hopwood, Pitman, 1983.
- Vieler, D.E.G., The Development of Generally Accepted Accounting Standards, Nationally and Internationally, The South African Chartered Accountant, May 1977, pp. 155–158.
- Watts, R.L. & Zimmerman, J.L., The Demand for and Supply of Accounting Theories: The Market for Excuses, The Accounting Review, April 1979, pp. 273–305.
- Williams, H. Alan, Iets Unieks, Die Suid-Afrikaanse Geoktrooieerde Rekenmeester, Oktober 1975, p. 329.
- Wolk, Harry I., Francis, Jere R. & Tearney, Michael G., Accounting Theory. A Conceptual and Institutional Approach, Kent, 1984.