This book is a resource book for the comprehensive study of the development of accounting thought. It is designed to facilitate the study of the original works and stimulate further study of important accounting theory forbears. It covers:
- accounting theory
- accounting concepts of profit
- financial accounting and the foundations of accounting measurement
- accounting evaluation and economic behaviour.
@contents: Introduction. 1. The Philosophy of Accounts Charles Ezra Sprague 2. Accounting: Its Principles and Some of its Problems Henry Rand Hatfield 3. Accounting Theory William Andrew Patron 4. The Economics of Accountancy John Bennett Canning 5. The Cultural Significance of Accounts D. R. Scott 6. Stabilized Accounts Henry Whitcomb Sweeney 7. Accounting Concepts of Profit Stephen Gilman 8. Truth in Accounting Kenneth F. MacNeal 9. Financial Accounting George O. May 10. The Fund Theory of Accounting William Joseph Vatter 12. Structure of Accounting Theory Ananias Charles Littleton 13. The Basic Postulates of Accounting Maurice Moonitz 14. The Theory of Measurement of Business Income Edgar Owen Edwards and Philip W. Bell 15. Accounting and Analytical Method Richard Victor Mattesich 16. Accounting, Evaluation and Economic Behaviour Raymond John Chambers 17. The Theory of the Measurement of Enterprise Income Robert R. Sterling 18. Societal Accounting Beyond the Conventions Trevor Ellison Gambling 19. A Methodology for Theory Appraisal in Accounting M. J. R. Gaffikin