摘要本文讨论了经济理论与会计实践与理论之间的不断变化。认为,在构建足以处理动态的经济理论的任何尝试中,实践中遇到的许多基本问题均无法避免。特别是定时问题变得至关重要。Furthermore, there are several critical problems concerning profit maximization, the nature of the rate of interest, agency problems within the firm and the payment of dividends which cannot be dealt with unless there is an adequate reconciliation of accounting and economic theory.摘要包括:会计和经济理论的历史;会计类型和目的;信息,估值和控制;经济理论和会计的开放问题;简短地瞥了一眼水晶球;会计,经济学和组织。