An important scholar in the history of accounting, Geoffrey Whittington's numerous articles cover a broad spectrum of the field and are both sharply insightful and extremely significant. He has made important contributions to the topics of inflation accounting, accounting theory and methodology and standard-setting, and he has conducted a number of valuable empirical studies.
This remarkable collection pulls together essays and articles and encompasses his work on empirical studies based on company accounts, specification of empirical models, price change accounting, taxation and regulation, and regulation of accounting and auditing. Accompanied by a new introduction and conclusion, this significant volume will be extremely useful for historians of accounting as well as accountancy practitioners and researchers.
Introduction Part 1: Empirical Studies Based on Company Accounts Part 2: Specification of Empirical Models Part 3: Price Change Accounting Part 4: Taxation and Regulation Part 5: Regulation of Accounting and Auditing Part 6: Surveys and Methodology Conclusion
The Routledge Historical Perspectives in Accounting series focuses on the contemporary evolution of accounting thought, practice and standard setting. It includes anthologies as well as new research studies.