AN ANALYTICAL APPROACH TO ACCOUNTING MATERIALITY
在决策理论框架下分析会计重要性的概念问题，发现即使在简化情境下，为会计信息项目设定唯一固定的重要性标准通常不可行。
Despite its importance for financial information disclosures, accounting materiality remains relatively unexplored within an analytical framework. The present study analytically explores certain conceptual issues of materiality within the framework of decision theory. Based on the analysis, it is concluded here that even in a highly simplified situation where there is only one financial information user who has given tastes and beliefs, materiality judgment consistent with the judgment by information producers, and homogenous decision problems, the derivation of a unique, fvred materiality standard for an accounting information item is, in general, infeasible if the standard is set at the item's particular magnitude.