Robert Anthony (Accounting)

Robert Anthony was a renowned accounting scholar known for his development of the "Institutional School" of accounting, emphasizing the importance of accounting standards and practices in supporting the organization and control of businesses. His work distinguished between different levels of accounting—technical, managerial, and conceptual—helping organizations improve decision-making, accountability, and transparency. By framing accounting as a tool for organizational management and emphasizing its societal role, Anthony's contributions advanced the professionalization and theoretical understanding of accounting practices.