On the Accountability - Based Conceptual Framework of Accounting
A conceptual framework of accounting can be decision based or accountability based. The choice critically affects the resulting framework. A framework that is decision based is centered on the decision maker, namely, the user of accounting information. Suppliers of accounting information might as we...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2003-09-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Online Access: | https://qjma.atu.ac.ir/article_4041_f2a49a0ac239a42c2246cf233538d878.pdf |