This latest volume of Studies in the Development of Accounting Thought, edited by Martin E. Persson, contains ten …. Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory is divided into two thematic … sections. The first covers developments in accounting thought on financial reporting and the accountancy profession, whereas …

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 …