The role and the scope of accounting activities has been an ever-evolving phenomenon. In this article, Wustemann and Wustemann (2010) have highlighted the need for ensuing consistency among accounting standards as well as cross consistency in their application. After the occurrence of scandals like one of Enron, WorldCom etc, the issue of revising the guidelines for accurate financial reporting has been on the forefront and many accounting boards like IASB are focusing on taking a paradigm shift from the tenets of rule based accounting to principles based accounting.
会计活动范围内的作用一直是一个不断发展的现象。在这篇文章中，wustemann和wustemann（2010）强调一致性在随后的会计准则以及在他们的应用程序跨一致性需要。像一个丑闻，安然，世通等发生后，修改准确的财务报告准则的问题一直在最前沿，许多会计局希望IASB的重点是以基础会计原则为基础的会计规则的宗旨，范式转移。
