Del 20 - Studies in the Development of Accounting Thought

A. C. Littleton’s Final Thoughts on Accounting

A Collection of Unpublished Essays

Inbunden, Engelska, 2016

AvMartin E. Persson,Canada) Persson, Martin E. (Ivey Business School, Western University,Gary Previts

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Volume 20 of Studies in the Development of Accounting Thought (SDAT) is another fine example of informative and reflective analysis in the series. SDAT again provides readers with the firm historical foundations on which the profession is based, the historical antecedents of today’s accounting institutions, the historical impact of accounting, as well as exploring the lives and works of pre-eminent individuals in the profession’s history. Studies in the Development of Accounting Thought focuses on bringing the past into today and using it to point towards the future.

Produktinformation

Utgivningsdatum2016-11-02
Mått152 x 229 x 27 mm
Vikt815 g
FormatInbunden
SpråkEngelska
SerieStudies in the Development of Accounting Thought
Antal sidor536
FörlagEmerald Publishing Limited
ISBN9781786353900

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PART I: EVEN WITH CHANGE, PATTERNS REMAIN1. Preface 2. Commentary In Retrospect 3. A Background Note For The 1920S 4. Abstract Of Essays In The 1920S 5. Abstract Of Essays In The 1930S 6. Abstract Of Essays In The 1940S 7. Abstract Of Essays In The 1950S PART II1. The Purpose Of Accounting Education 2. Significance Of Experience3. Accounts Record Experience 4. Analytical Necessity PART III1. The Heart Of The Matter 2. Inadequate Names 3. Limitations Affecting Accounting PART IV1. Limits Of Experience 2. Impact Of Inflation 3. Ideas Motivate Action 4. Objectivity Of Account Data PART V1. The Interpretative Function2. Appraising The Knowns 3. Integrity 4. Mission And Method 5. Ends And Means 6. Alternative Means PART VI1. Theory As Action Explanation 2. Related Form And Substance 3. The Substance Of Transactions PART VII1. The Path Of Philosophy 2. Broad Patterns Of MissionPART VIII1. Relation Of Theory And Practice 2. A Tool For Thinking PART IX1. The Inner Nature Of Accounting 2. Accounting As Science 3. Continuing Importance Of Basic Concepts PART X1. Basic Postulates Of Accounting 2. Broad Accounting Principles 3. Price Level Changes 4. An Inventory Of Principles 5. Accounting For Management PART XI1. Boundaries For Accounting Data 2. Neglected Logic 3. Concept Of A Principle PART XII1. Allocation Problems Inventory Pricing 2. Allocation Problems Depreciation 3. Management And The Public Accountant 4. A Covey Of Concepts PART XIII: LATE REFLECTIONS1. Why? 2. Accountancy: A Discipline 3. Accounting: A Language 4. Accounting: A Continuum 5. Thoughts On History And Theory 6. Reminiscing AppendicesIndex

This volume contains accounting scholar A.C. Littleton's (1886-1974) mostly unpublished essays on accounting theory. He discusses the measurement function and purpose of accounting, the application of pragmatism in accounting theory, the purpose of accounting education, the importance of accounting concepts, inflation, account data, the interpretive function, integrity, accounting as a science, accounting principles, and other topics, and the book includes excerpts of his writings prior to the unpublished essays, which had been compiled into a manuscript before Littleton's death and incorporate editorial comments here.