Accounting standards issues
The Politicization of Accounting.
$2.00
Using the attachment files, Baker and Burland (August 2015) “The Historical Evolution of from Accounting Theory to the Conceptual Framework’ The CPA Journal, and Solomons, D. The Politicization of Accounting. Journal of Accountancy (1987), as your primary source [you can use more sources] discuss why the static and dynamic views of accounting theory developed.