The Development of Accounting Theory (RLE Accounting): Significant Contributors to Accounting Thought in the 20th Century, 1st Edition (e-Book) book cover

The Development of Accounting Theory (RLE Accounting)

Significant Contributors to Accounting Thought in the 20th Century, 1st Edition

Edited by Michael Gaffikin, Michael Aitken


278 pages

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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.

Table of 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

About the Editors

Multivolume collection by leading authors in the field

About the Series

Routledge Library Editions: Accounting

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:

  • history of accounting and the development of accounting theory
  • analysis of international accounting principles and international group accounting
  • accounting practice and the presentation & interpretation of accounts
  • inflation accounting and cash budgets and funds flow
  • the regulatory framework of accounting in the UK, China, and the USA
  • comparisons with international accounting standards.

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Subject Categories

BISAC Subject Codes/Headings:
BUSINESS & ECONOMICS / Accounting / General
BUSINESS & ECONOMICS / Accounting / Financial