Double entry in the United States. Discussions and trends.
Keywords:
Double entry, descriptive accounting, prescriptive accounting, uniform accounting.Abstract
This paper aims to discuss some scientist attempts to relegate to the background the twice-entry methodology in accounting for the United States, taking into account the countable-cultural tensions caused between continental Europe and the US since 1930. The discussion arose between some European countries that tried to consolidate the uniform accounting, and the US, that seek to implement prescriptive accounting. This historical research found that this tension has caused that US reject the uniform accounting, developed in continental Europe, and try to relegate double-entry for benefit of financial reporting. However, it also found that in practice, the double-entry bookkeeping still determines the accounting records in the US, despite the recent theoretical efforts for install a new accounting language through events.
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