Txij li thaum lub Kwvyees li xyoo 1990, nrog rau cov Western tsim lub teb chaws loj hlob capital kev lag luam, tub ua lag luam nyob rau hauv uas muaj npe tuam txhab uas muag 'nyiaj txiag muaj tshwm sim xav tau kom paub ntau ntxiv, ntau raws sij hawm, ua ke nrog lub ntiaj teb no nov ntawm nqaij tawv ntawm "Enron" ris ntaub ntawv qhia tawm teev tuam txhab uas muag ntau thiab ntau ua kev txhawj xeeb, thiab yog li teem tawm ib yoj nyob rau hauv lub sab hnub poob mus txhim kho qhov zoo ntawm accounting ntaub ntawv; kuj nyob rau hauv Tuam Tshoj, intensified accounting ntaub ntawv dag tsa cov lus nug thiab kev txhawj xeeb kev sectors ris ntaub ntawv tawm rau ntawm lub tuam txhab.

Txawm tias tsoom fwv cov koom haum txais ib tug series ntawm kev tswj kev ntsuas, tab sis cov nyhuv yog tsis zoo tagnrho, tsis tshua muaj zoo tshaj ntawm pes lus qhia, ris ntaub ntawv distortion teeb meem no twb tsis tau fundamentally ntxeev.

Txoj kev tshawb no sia mus thoob ntiajteb mas los ntawm lub foundations ntawm cov ntaub ntawv economics, qhia kev ua lag luam-taw qhia kom paub kev khwv nyiaj txiag muaj nyiaj txiag efficiency, nyiaj txiag accounting thiab ris ntaub ntawv thiab tseem ceeb luag hauj lwm nyob rau hauv, thiab yuav ua li cas kom raug to taub thiab ntsuam xyuas no cov nyhuv, li no mus pab tau txoj hauj lwm efficiency ntawm lub lag luam. Domestic theorists ntawm qhov teeb meem yog cov kev sib raug zoo ntawm cov ntau yam xam qhovkev yam ntxwv ntawm ris ntaub ntawv zoo ntawm kev sib tham, tsim kom muaj ib tug ua tiav accounting ntaub ntawv system ntawm zoo feature tsis nyob rau hauv kev tshawb xav, nyob hauv kev xyaum lub accounting ntaub ntawv distortion los yog zoo coj pom txoj kev.

Nyob rau hauv daim ntawv no, tag nrho cov haum, FASB thiab cov IASC xav txog lub tsev lag luam uas yooj yim accounting ntaub ntawv zoo yam ntxwv ntawm lub cev, ntawm lub foundations ntawm ris ntaub ntawv cov neeg siv kom tsim ib tug system yus muaj los ntawm ib tug txheej ntawm kab nrog rau Tuam Tshoj tam sim no lub teb chaws tej yam kev mob, thiab tus tsom xam qhia tau hais tias, yog li no yog pib taw tes, nws npaj siab ntxiv dag zog rau accounting saib xyuas, ntshiab txhais ntawm tej khoom txoj cai, leeb qhov kev siv ntawm accounting kev cai, txhim kho kev nyiaj txiag qhia thiab cov strengthening ntawm zoo kev kawm ntawm cov neeg ua hauj lwm thiab ua raws li cov ris ris ntaub ntawv nyob rau hauv rau tej thaj chaw los mus tiv thaiv distortion ntawm ris ntaub ntawv.