Research Catalog

Title

Twentieth century accounting thinkers / edited by John Richard Edwards.

Publication

London ; New York : Routledge, 1994.

Items in the Library & Off-site

Holdings

Details

Additional Authors

Edwards, J. R.

Description

xvi, 374 pages; 24 cm

Summary

• This volume celebrates the 500th anniversary of the appearance of the first published book on double entry bookkeeping, written by the Franciscan friar Luca Pacioli, who has been described as 'the father of accounting' and 'the first academic accountant'.
• It is the first major international review of accounting theory to focus on the contributions of its leading thinkers. Compared with other academic disciplines, very few attempts have been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice.
• It is a reflection of the nature of accounting as a practical discipline that each of the thinkers discussed has been concerned to use accounting theory to help solve practical accounting problems. All have helped shape modern accounting practice in a fundamental way. Written by leading experts within their respective countries, the studies in this volume provide a unique guide to the development of current accounting theory and practice in regions as diverse as the USA, Japan and Europe.

Alternative Title

20th century accounting thinkers.

Subject

Accounting > History > 20th century

Bibliography (note)

• Includes bibliographical references and index.

Contents

• 1. Raymond Chambers (b. 1917): determined seeker of truth and fairness / Michael Gaffikin -- 2. A profile of Richard Mattessich (b. 1922) / Cheryl McWatters -- 3. French accounting theorists of the twentieth century / Bernard Colasse and Romain Durand -- 4. Martti Saario (1906-88): the developer of Finnish accounting theory / Kari Lukka and Pekka Pihlanto -- 5. Eugen Schmalenbach (1873-1955) / Erich Potthoff and Gunter Sieben -- 6. Fritz Julius August Schmidt (1882-1950) / Frank Clarke and Graeme Dean -- 7. The contributions of Theodore Limperg Jr (1879-1961) to Dutch accounting and auditing / Kees Camfferman and Stephen A. Zeff -- 8. Gino Zappa (1879-1960): accounting revolutionary / Arnaldo Canziani -- 9. Iwao Iwata (1905-55) / Tetsuya Morita -- 10. Kiyoshi Kurosawa (1902-90): an intellectual portrait / Junichi Chiba -- 11. Wasaburo Kimura (1902-73) and modern accounting theory / Yasushi Yamagata --
• 12. Lawrence Robert Dicksee (1864-1932) / Jack Kitchen and Robert H. Parker -- 13. Frederic Rudolph Mackley de Paula (1882-1954) / Jack Kitchen and Robert H. Parker -- 14. The LSE Triumvirate and its contribution to price change accounting / Geoffrey Whittington -- 15. Edward Stamp (1928-86): a crusader for standards / Michael J. Mumford -- 16. Henry Rand Hatfield (1866-1945): 'Life and humor in the dust of ledgers' / Patti A. Mills -- 17. William A. Paton (1889-1991): theorist and educator / Gary J. Previts and Thomas R. Robinson -- 18. Carman G. Blough (1895-1981) / Maurice Moonitz -- 19. Truth in Accounting: the ordeal of Kenneth MacNeal (1895-1972) / Stephen A. Zeff.

ISBN

0415102839

LCCN

93039341

OCLC

• 29254806
• ocm29254806

Owning Institutions

Columbia University Libraries