Originally published in 1997, the principal object of the editors in compiling this collection of Robert R. Sterling’s work was to make more of his publications accessible in a convenient form to the academic and professional accounting communities, and to current and future generations of accounting students. While it is not a complete portfolio of his published work to date, this anthology contains all of Sterling’s major articles.
Through his long-term quest for a science of accounting, Sterling sought to bring together accounting educators, practitioners, regulators, and researchers in order to identify credible advancements in accounting knowledge, authoritative changes to accounting practice, and transforming improvements to accounting education.
Preface (T. A. Lee and P. W. Wolnizer). Acknowledgements. Robert R. Sterling 1. As Scholar (R. J. Chambers) 2. As Teacher and Mentor (K. H. McBeth) 3. As Administrator (D. Windsor) 4. At the FASB (L. T. Johnson). Biographical Notes. Nature of Science, Theory and Practice 1. Introduction (T. A. Lee) 2. ‘On Theory Construction and Verification,’ The Accounting Review, July 1970, pp.444-57. 3. ‘The Motivation of the Measurer,’ Presentation, Annual Meeting of the American Society of Engineering, 17 June 1973, 18pp (With D. Harden) 4. ‘Toward a Science of Accounting,’ Financial Analysts Journal, September-October 1975, pp.28-36. 5. The Nature and Verification of Theories,’ in G. J. Previts (ed.), Accounting Research Convocation: Bridging the Gap, University of Alabama, 1975, pp.15-37. 6. ‘Accounting at the Crossroads,’ Journal of Accountancy, August 1976, pp.82-7. Accounting Theory and Practice 7. Introduction (T. A. Lee) 8. ‘An Operational Analysis of Traditional Accounting,’ Abacus, December 1966, pp.119-36. 9. ‘Elements of Pure Accounting Theory,’ The Accounting Review, January 1967, pp.62-73. 10. ‘A Statement of Basic Accounting Theory: A Review Article,’ Journal of Accounting Research, Spring 1967, pp.95-112. 11. ‘A Response,’ in W. E. Stone (ed.), Foundations of Accounting Theory, University of Florida Press, 1971, pp.132-7. 12. ‘An Explication and Analysis of the Structure of Accounting: Part One,’ Abacus, December 1971, pp.137-52. 13. ‘Measuring Income and Wealth: An Application of the Relevance Criteria,’ Journal of Business Administration, Spring 1972, pp.3-23. 14. ‘"The Market Value Method According to Sterling": A Reply,’ Abacus, June 1972, pp.91-101. 15. ‘An Explication and Analysis of the Structure of Accounting: Part Two,’ Abacus, December 1972, pp.145-62. 16. ‘Relevant Financial Reporting in an Age of Price Changes,’ Journal of Accountancy, February 1975, pp.42-51. 17. ‘Costs (Historical Versus Current) Versus Exit Values,’ Abacus, December 1981, pp.93-129. 18. ‘The Conceptual Framework: An Assessment,’ Journal of Accountancy, November 1982, pp.104-7. 19. ‘Limitations of Physical Capital,’ in R. R. Sterling and K. W. Lemke (eds.), Maintenance of Capital: Financial Versus Physical, Scholars Book Company, 1982, pp.3-58. 20. ‘On Identification of Users and Firms,’ Accounting and Business Research, Summer 1985, pp.241-5. Conventional Accounting 21. Introduction (P. W. Wolnizer) 22. ‘In Defence of Accounting in the United States,’ Abacus, December 1966, pp.180-3. 23. ‘Conservatism: The Fundamental Principle of Valuation in Traditional Accounting,’ Abacus, December 1967, pp.109-32. 24. ‘The Going Concern: An Examination,’ The Accounting Review, July 1968, pp.481-502. 25. ‘A Glimpse of the Forest,’ The Accountant’s Magazine, November 1968, pp.589-94. 26. ‘A Valuation Experiment,’ Journal of Accounting Research, Spring 1969, pp.90-5 (with R. Radosevich). 27. ‘A Test of the Uniformity Hypothesis,’ Abacus, September 1969, pp.37-47. 28. ‘The Role of Liquidity in Exchange Valuation,’ The Accounting Review, July 1971, pp.441-56 (with R. E. Flaherty). 29. ‘Exchange Valuation: An Empirical Test,’ The Accounting Review, October 1972, pp.709-21 (with J. O. Tollefson and R. E. Flaherty). 30. ‘Accounting Power,’ Journal of Accountancy, January 1973, pp.61-7. 31. ‘Accounting in the 1980s,’ in N. M. Bedford (ed.) The Council of Arthur Young Professors, University of Illinois, 1977, pp.225-68. 32. ‘An Essay on Recognition,’ 1985 R. J. Chambers Research Lecture, University of Sydney, 1985, 90pp. 33. ‘Confessions of a Failed Empiricist,’ Advances in Accounting, Volume 6, 1988, pp.3-35. 34. ‘The Subject Matters of Accounting,’ in M. J. Mumford and K. V. Peasnell (eds.), Philosophical Perspectives on Accounting: Essays in Honour of Edward Stamp, Routledge Press, 1993, pp.123-55. Accounting Education and Research 35. Introduction (P. W. Wolnizer) 36. ‘Determination of Goodwill and Bonus on the Admission of a Partner,’ The Accounting Review, October 1962, pp.766-8. 37. ‘A Case of Valuation and Learned Cognitive Dissonance,’ The Accounting Review, April 1967, pp.376-8. 38. ‘Introduction to the Report of the Committee on Research Methodology in Accounting,’ The Accounting Review, 1972 Supplement, pp.401-7 (with Others). 39. ‘Accounting Research, Education and Practice,’ Journal of Accountancy, September 1973, pp.44-52. 40. ‘Discussion of Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work,’ Studies on Financial Accounting Objectives, Supplement to Journal of Accounting Research, 1974, pp.142-57 (with W. Harrison) 41. ‘Professional Schools of Accountancy: Some Academic Questions,’ in A. H. Bizzell and K. D. Larson (eds.), Schools of Accountancy: A Look at the Issues, American Institute of Certified Public Accountants, 1975, pp.51-66. 42. ‘Discussant’s Comments,’ in S. Basu and J. A. Milburn (eds.), ‘Research to Support Standard Setting in Financial Accounting: A Canadian Perspective,’ Proceedings of the 1981 Clarkson Gordon Research Symposium, The Clarkson Gordon Foundation, 1982, pp.66-80. 43. ‘Teaching the Correspondence Concept,’ Issues in Accounting Education, Spring 1989, pp.82-93. 44. ‘Teacher, Educate Thyself,’ Journal of Accounting Education, Spring 1990, pp.1-16. 45. ‘Positive Accounting: An Assessment,’ Abacus, September 1990, pp.97-135. Other Publications of Robert R. Sterling. Reproductions of Publications of Robert R. Sterling.