The Development of Accounting Theory (RLE Accounting)

Significant Contributors to Accounting Thought in the 20th Century

Michael Gaffikin, Michael Aitken

• Publisher: Routledge
• Year: 2014
• Topic: Business
• eBook ISBN:
  9781134707232
• Subtopic: Accounting
• Index: Business

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

• Cover
• Half Title
• Title Page
• Copyright Page
• Original Copyright Page
• Table of Contents
• Introduction
• The Philosophy of Accounts, Charles Ezra Sprague
• Accounting: Its Principles and Some of its Problems, Henry Rand Hatfield
• Accounting Theory, William Andrew Paton
• The Economics of Accountancy, John Bennett Canning
• The Cultural Significance of Accounts, D. R. Scott
• Stabilized Accounts, Henry Whitcomb Sweeney
• Accounting Concepts of Profit, Stephen Gilman
• Truth in Accounting, Kenneth F MacNeal
• Financial Accounting, George O. May
• The Fund Theory of Accounting, William Joseph Vatter
• Structure of Accounting Theory, Ananias Charles Littleton
• The Basic Postulates of Accounting, Maurice Moonitz
• The Theory of Measurement of Business Income, Edgar Owen Edwards & Philip W. Bell
• Accounting and Analytical Method, Richard Victor Mattessich
• Accounting, Evaluation and Economic Behavior, Raymond John Chambers
• The Foundations of Accounting Measurement, Yuji Ijiri
• The Theory of the Measurement of Enterprise Income, Robert R. Sterling
• Societal Accounting, Beyond the Conventions, Trevor Ellison Gambling
• A Methodology for Theory Appraisal in Accounting, M.J.R Gaffikin