This is the final chapter from the book 'Forging Accounting Principles in Five Countries: A History and an Analysis of Trends'. You can view the foreword and preface of the book, table of contents, and the other chapters:Foreword/Preface/Table of Contents:"http://ssrn.com/abstract=2045708"...

This is the first of five chapters from the book 'Forging Accounting Principles in Five Countries: A History and an Analysis of Trends'.You can view the foreword and preface of the book, table of contents, and the other chapters:Foreword/Preface/Table of...

For some years, it has seemed to me that enough countries have had experience with programs designed to improve the quality of financial reporting that a comparison of their different approaches should be essayed. In 1969, when I accepted Professor Edward Stamp's kind invitation to deliver the...

The aim of this article is to survey and analyze the succession of writings on the objectives of financial reporting during the past 90 years with a view towards contributing to an understanding of the origins and limitations of conceptual frameworks. The article begins with a review of the...

In this article, we undertake a historical study of the first 30 years of the American Accounting Association's journal, Accounting Horizons. The journal was initially intended to bridge academe and practice. We review the founding of the journal, examine the records of the ten editorships, and...

Even though the IASB and the FASB avowed that they would not use the annuity method of depreciation in their leases exposure draft of May 2013, they did so anyway, and with stealth. This article discusses and illustrates the annuity method of depreciation and then critically assesses how the...

Using archival and published sources, the author studies the evolution of thinking, teaching and writing at the Harvard Business School from 1908 to 1980 in the areas of cost/management accounting, financial accounting, and management control, including information systems, and how the Business...

From its founding in 1934 until the early 1970s, the SEC and especially its Chief Accountant disapproved of most upward revaluations in property, plant and equipment as well as depreciation charges based on such revaluations. This article is a historical study of the evolution of the SEC's...

Future developments in financial reporting, we believe, will need to be in the form of expansions beyond the basic financial statements, as we now know them. Any meaningful reform of the income statement and balance sheet alone is made difficult, if not impossible, by the constraints imposed by...

The aim of this paper is to trace the principal ideas in Paton and Littleton's influential 1940 monograph to their previous and contemporaneous writings, and thus to uncover the ideas' origins in the literature