The Accounting Postulates and Principles Controversy of the 1960s

1. Auflage 2022
ISBN: 978-0-367-50684-1
Verlag: Routledge

Buch, Englisch, 504 Seiten, Format (B × H): 156 mm x 234 mm, Gewicht: 761 g

Reihe: Routledge Library Editions: Accounting History

This book, first published in 1982, gathers together a series of articles and editorials written in response to the Accounting Research Program of the early 1960s. Accounting Research Study No. 1 and No. 3 sprang from the American Institute of Certified Public Accountants’ desire to keep up with ‘economic and social changes which affect accounting’ and the research studies into ‘postulates’ and ‘principles’ proved to be controversial. These articles analyse the findings and provide vital historical insight into the profession of the time, and its further development.

Zielgruppe

Adult education, General, Postgraduate, Professional, Undergraduate Advanced, and Undergraduate Core

Autoren/Hrsg.

Zeff, Stephen A.

Fachgebiete

• Wirtschaftswissenschaften Wirtschaftswissenschaften Wirtschaftswissenschaften: Allgemeines

Inhaltsverzeichnis

1. The Basic Postulates of Accounting Maurice Moonitz 2. A Tentative Study of Broad Accounting Principles for Business Enterprises Robert T. Sprouse and Maurice Moonitz 3. Statement Enclosed in Each Copy of Accounting Research Study No. 3 4. Detail for a Blueprint R.J. Chambers 5. Towards a General and Axiomatic Foundation of Accountancy Richard Mattessich 6. Present-Day Challenges in Financial Reporting Alvin R. Jennings 7. Report of the Special Committee on Research Program of the AICPA 8. Accounting Research and Accounting Principles, Editorial Journal of Accountancy December 1958 9. Report on the Accounting Research Activities of the American Institute of Certified Public Accountants Weldon Powell 10. The Basic Postulates of Accounting Editorial Journal of Accountancy September 1961 11. Discussion Notes on ‘The Basic Postulates of Accounting’ Arthur M. Cannon 12. The Approach to Accounting Principles Editorial Journal of Accountancy May 1962 13. Postulates: Their Place in Accounting Research John W. Queenan 14. The Tims Initiative of 1962 15. Postulates and Principles – Unsupported and Unrestrained Herbert Heaton 16. Comments on ‘The Basic Postulates of Accounting’ 17. Comments on ‘A Tentative Set of Broad Accounting Principles for Business Enterprises’ 18. Reviews of Accounting Research Studies No. 1 and No. 3 A.C. Littleton 19. Why Not Retain Historical Costs? Eric L. Kohler 20. Why Do We Need ‘Postulates’ and ‘Principles’? Mauric Moonitz 21. Why Bother With Postulates? R.J. Chambers 22. Postulates and Principles William J. Vatter 23. The ‘Radically Different’ Principles of Accounting Research Study No. 3 Robert T. Sprouse 24. Chambers and Moonitz on Accounting Research Studies No. 1 and No. 3

Über Autor(innen)

Stephen A. Zeff