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K. Al-Adeem

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Open access Jul 2026

On the Impossibility of a Static Accounting Theory: A Short Essay on the Nature of Accounting Theory

Without its own theory, accountancy is the greatest human invention because it has assumed multiple roles over time and across geographic contexts and economic systems. The flexible and adaptive nature of accounting necessitates a changing theoretical structure for accountancy over time and across contexts. An evolutio...

K. Al-Adeem · 0 citations

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