This volume brings together noteworthy articles in accounting. Some of the pieces existed in journals, but many were commissioned specifically for this volume. They fill gaps in the usual text-books, gaps that are particularly glaring where concepts are at issue. Among other things the articles cover:
Part 1: History 1. An Historical Defense of Book-keeping Henry Rand Hatfield 2. Some Topics in the History of Financial Accounting in England, 1500-1900 Part 2: Asset Valuation and Income Theory 3. Income Measurement in a dynamic Economy Sidney S. Alexander, revised by David Solomons 4. Economics and Accounting: The Uncongenial Twins K. E. Boulding 5. The Nature and Measurement of Income Ronald Edwards 6. The Economist’s Cost Concept and Business Problems J. R. Gould 7. The Accounting Theory of Profit: An Analysis Based on Material From Practice Palle Hansen 8. What’s Wrong with Accounting? Kenneth MacNeal 9. Capital Value and Income F. W. Paish 10. Allocation: the Fallacy and the Theorists Arthur L. Thomas 11. Asset Values and Enterprise Income F. K. Wright Part 3: Depreciation 12. Depreciation and Obsolescence as Factors in Costing Part 4: Price Change 13. An Application of Replacement Value Theory A Goudeket and E. B. MacDonald (Postscript) Part 4: The Accountant and the Community 14. Toward a Theory for Social Accounting Neil C. Churchill Part 5: Authority 15. The Role of the Reporting Accountant Today A. M. C. Morison 16. Accounting Standards in the British Isles Harold C. Edey Part 6: Law The Evolution of the Dividend Law of England E . A. French Part 7: Outside the Law 17. The Greatest Accountant in the World John McCarten 18. The Case of the Royal Mail Patrick Hastings Part 8: Special Aspects 19. Portfolio Theory and Accounting Ray Ball and Philip Brown 20. Accounting Research, Education and Practice Robert S. Sterling Part 9: Things to Come 21. Diversified Models – An Alternative to the Illusion of Certainty in Accounting Reports A. S. Carrington 22. Predictive Value: A Criterion for Choice of Accounting Methods Brian Carsberg, John Arnold, Anthony Hope.
Accounting carries with its history a vast number of ideas which have slowly developed along with it.
The re-issued volumes in this set, available individually or as a set, together represent an unparalleled opportunity to build a library according to research interests or student requirements. They discuss the following: