accounting thought. He was one of the early accounting educators to express the high purpose of accounting and its importance in … the university, and he was among the early theorists in accounting to argue that accounting needed a coherent, theoretical … on accounting, but also shows how Paton was an active participant in the professional accounting organizations of his day …

Richard Mattessich's Accounting and Analytical Methods (1964) and Yuji Ijiri's Theory of Accounting Measurement (1975 …) are two classic works of American accounting literature written by eminent scholars. Mattessich's work contributed to the … debate around the role of accountants in designing systems, and it made a sweeping case for accounting as a management …