The focus of attention in financial reporting
提出了注意力焦点的概念，并探讨其对财务报告的意义，认为该概念能帮助解决所有权理论与实体理论之间的冲突，避免抽象层次错误和矛盾假设。
This article discusses a concept of the focus of attention and its implications for financial reporting, a concept that has essentially been ignored in the financial reporting literature. Ignoring it has made dealing with the conflict between the proprietary and the entity theories of the firm the most intractable problem in financial reporting. Exploring the concept of the focus of attention permits abandonment of the conflict rather than continuation of the attempt to solve it. It permits avoiding the errors committed by those involved in the conflict: dealing with the wrong level of abstraction and incorporating contradictions, fictions, and false assumptions. Applying the concept of the focus of attention helps solve a number of issues not solvable by consideration of the theories of the firm.