Towards a Theory and Practice of Cash Flow Accounting (RLE Accounting): 1st Edition (Paperback) book cover

Towards a Theory and Practice of Cash Flow Accounting (RLE Accounting)

1st Edition

Edited by T. A. Lee, Robert H. Parker


286 pages

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This book concerns developments in the history of one accounting idea. It discusses cash flow accounting and, as such, relates what can only be described as a ‘recycled’ accounting problem. Cash flow accounting is the oldest form of monetary accounting, preceding the now conventional accrual and allocation-based accounting. Largely ignored in accounting literature since the early 1950s, this collection concentrates on Lee’s work and provides the reader not only with a relevant selection of his writings on the subject since 1971, but also with a structured collection that explains the way in his thinking has developed on the subject and focuses on relevant influences.

Table of Contents

Introduction. 1. Review and History 2. Initial Ideas 3. Early Argument 4. Extending the Argument 5. A Major Extension 6. Obtaining the Data 7. Analysis of Entities 8. Empirical Findings 9. Criticisms

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