When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.
Table of Contents
@contents:Foreword. Introduction. 1. Raymond Chambers: (b.1917): Determined Seeker of Truth and Fairness Michael Gaffikin 2. A Profile of Richard Mattesich 9b. 1922) Cheryl McWatters 3. French Accounting Theorists of the Twentieth Century Bernard Colasse and Romain Durand 4. Martti Saario (1906-88): the Developer of Finnish Accounting Theory Kari Lukka and Pekka Philanto 5. Eugen Schmalenbach (1873-1955) Erich Potthoff and Günter Sieben 6. Fritz Julius August Schmidt (1882-1950) Frank Clarke and Graeme Dean 7. The Contributions of Theodore Limperg Jr (1879-1961) to Dutch Accounting and Auditing Kees Camfferman and Stephen A. Zeff 8. Gino Zappa (1879-1960): Accounting Revolutionary Arnaldo Canziani 9. Iwao Iwata (1905-55) Tetsuya Morita 10. Kiyoshi Kurosawa (1902-90): An Intellectual Portrait Junichi Chiba 11. Wasaburo Kimura (1902-73) and Modern Accounting Theory Yasushi Yamagata 12. Lawrence Robert Dicksee (1864-1932) Jack Kitchen and Robert H. Parker 13. Frederic Rudolph Mackley de Paula (1882-1954) Jack Kitchen and Robert H. Parker 14. The LSE Triumvirate and Its Contribution to Price Change Accounting Geoffrey Whittington 15. Edward Stamp (1928-86): A Crusader For Standards Michael J. Mumford 16. Henry Rand Hatfield (1866-1945): Life and Humour in the Dust of Ledgers Patti A. Mills 17. William A. Paton (1889-1991): Theorist and Educator Gary J. Previts and Thomas R. Robinson 18. Carman G. Blough (1895-1981) Maurice Moonitz 19. Truth in Accounting: The Ordeal of Kenneth MacNeal (1895-1972) Stephen A. Zeff.
Multivolume collection by leading authors in the field