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Topic 1 PYQ

The document discusses the development of accounting principles in the United States according to phases identified by Belkaoui (2000). The phases discussed are: 1) The Management Contribution Phase (1900-1933), where accounting principles were heavily influenced by management initiatives. 2) The Institutional Contribution Phase (1933-1959), which followed the Management Contribution Phase. 3) The document also references the Professional Contribution Phase and the Politicization Phase in the development of accounting standards.

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174 views2 pages

Topic 1 PYQ

The document discusses the development of accounting principles in the United States according to phases identified by Belkaoui (2000). The phases discussed are: 1) The Management Contribution Phase (1900-1933), where accounting principles were heavily influenced by management initiatives. 2) The Institutional Contribution Phase (1933-1959), which followed the Management Contribution Phase. 3) The document also references the Professional Contribution Phase and the Politicization Phase in the development of accounting standards.

Uploaded by

ewinze
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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Topic 1

1) Intersesi June 2011


Question 1
a)

Belkaoui (2000) has identified the significant developments that influence the
development of accounting principles in the USA during the following phases;
i.
ii.

Management Contribution Phase


Institutional Contribution Phase

Required:

Discuss the above phases that influence the development of accounting principles in
the USA.
(10 marks)

2) Intersesi September 2012


Question 1
b) Various groups in the USA, implementing a mix of approaches, have subjected
accounting theory and principles to a constant re-examination and critical analysis.
Four phases of this process, which are the Management Contribution, Institution
Contribution, Professional Contribution, and Politicisation phases have been
identified (Belkaoui, 2000).
Required:

Discuss four (4) consequences of the dependence on management initiatives during


the Management Contribution phase (1900-1933).
(8 marks)
3) Apr 2010 Q1(a)
4) June 2012 Q1(b)

In the development of accounting principles in the USA, one phase was described as
the politicization phase. Describe what it means by the politicization of the standard
setting process
Belkaoui (2000) categorises the historical development of accounting principles in the
USA from 1900 to the present into four phases.
How does history describe the management contribution phase (1900)
1933) and what were the attributes of this phase?
From your own viewpoint, what made the management contribution phase
progresses to the institution contribution phase (1933-1959)

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