This study presents a hereto unpublished one-act play that was used in the teaching of advanced accounting seminars at the London School of Economics and Political Science in the 1960s. The original author of this play, Harold C. Edey, is one of the intellectual forefathers in the development of...

This paper investigates Elmer G. Beamer's (1909-2000) activities at the American Institute of Certified Public Accountants during a thirty-year period beginning in the 1950s, using a theoretical lens from the sociology of professions literature. Beamer was born in Cleveland, Ohio, in 1909 and...

Alvin R. Jennings (1905-1990) was a rare breed of an accountant. He was trained as a practitioner and rose to become a managing partner at Lybrand, Ross Bros. & Montgomery, but he kept a constant watch on the academic field of accounting research. Jennings served on the influential American...

This article examines the challenges faced by an Australian accounting academic, R. J. Chambers, in the 1950s, in breaking into the accounting research community; at that time almost entirely located in the United States and the United Kingdom. For academics outside the networks of accounting...

This edited volume represents Ananias Charles Littleton's (1886-1974) final monograph on accounting theory. Its purpose is twofold. It is a continuation of his seminal monographs Accounting Evolution to 1900 (1933), Structure of Accounting Theory (1953), and Introduction to Corporate Accounting...

Raymond John Chambers was born just over a century ago on 16 November 1917. It is more than fifty years since his first classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform of the Law of Company Accounts (republished in...

Interest in this topic followed examination of new data discussing several antecedent proposals for establishing an international academic accounting association in the period 1966–1983, culminating in the 1984 formation of the International Association for Accounting Education and Research...

The thesis is an exploratory study of the gap between accounting research and financial reporting practices. The fundamental issue is that comprehensive accounting theories (CATs) have been largely disregarded in the formation of financial reporting practices. To understand why this should be...

Harold Cecil Edey (1913–2007) and his colleagues David Solomons (1912–1995) and William T. Baxter (1907–2006) at the London School of Economics and Political Science (LSE) were instrumental in the development of British accounting thought in the mid-1900s. These three affluent scholars...

This latest volume of Studies in the Development of Accounting Thought, edited by Martin E. Persson, contains ten manuscripts, seven being previously unpublished, authored by C. Richard Baker during an academic career that spans four decades. Historical Developments in the Accountancy...