乔治·索特对会计思想的影响

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2021-07-22 DOI:10.2308/aahj-2020-015

R. Bloom

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引用次数: 0

摘要

作为一名创新的会计理论家和教育家，索特关注如何在财务和管理决策中使用会计信息。他提出了一种事件会计方法，要求向财务报告的使用者提供大量可能相关的信息，让他们作为个人选择他们认为合适的数据，以做出自己的长期预测，并做出自己的财务和管理决策。他强调，对公司的估值是一种主观的努力，是个人用户感知的问题。他曾担任美国注册会计师协会(AICPA)的Trueblood报告(1973年)的研究主任，该报告为FASB的概念框架奠定了基础。

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George Sorter’s Influence on Accounting Thought

An innovative accounting theorist and educator, Sorter was concerned about how accounting information could be used in financial and management decision making. He formulated an events approach to accounting that called for providing a vast array of presumably relevant information to users of financial reports to allow them as individuals to select whichever data they deemed suitable to make their own long run forecasts and their own financial and management decisions. He emphasized that valuation of the firm is a subjective endeavor, a matter of individual user perception. He served as the research director of the AICPA’s Trueblood Report (1973), which laid the foundation for the FASB’s Conceptual Framework.

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.