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All Journal Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Desy Amelia Sinaga
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Economics, Econometrics & Finance

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Journal : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi

 1 
TEORI AKUNTANSI DAN PERUMUSANNYA: SEBUAH KAJIAN LITERATUR Debora Desnia; Desy Amelia Sinaga; Gita Sonia Marpaung; Sylvia Anastasya Marpaung; Jufri Darma
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.956

Abstract

Accounting theory is a conceptual foundation used to understand, design and evaluate accounting practices in preparing financial reports. This theory consists of a collection of principles, concepts and methods that provide guidance in making accounting decisions as well as in developing financial policies and regulations. The aim of this research is to look at the history of the formulation of accounting theory. In this research the literature study research method is used, namely a data collection method by understanding and studying theories from various literature related to the research.
Co-Authors Debora Desnia Gita Sonia Marpaung Jufri Darma Sylvia Anastasya Marpaung