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

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.