This is a collection of 17 previously published articles on contemporary accounting history from 1962 to 2007, focusing mainly on the evolution of the standard-setting process, biographies of major accounting writers, and on the evolution of the accountancy profession and audit practice, together with a lengthy introduction by the author.
This is a collection of 17 previously published articles on contemporary accounting history from 1962 to 2007, focusing mainly on the evolution of the standard-setting process, biographies of major accounting writers, and on the evolution of the accountancy profession and audit practice, together with a lengthy introduction by the author.
Stephen Zeff has been a professor of accounting at Rice University since 1978. He is the former president of the American Accounting Association, and former editor of The Accounting Review. Zeff's previous work includes: Henry Rand Hatfield: Humanist, Scholar, and Accounting Educator (JAI Press, 2002) and of Forging Accounting Principles in Five Countries: A History and an Analysis of Trends (Stipes, 1972). He is also co-author of Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000 (Oxford, 2007). .
Inhaltsangabe
Introduction. Preface. Acknowledgements 1. "Replacement Cost: Member of the Family Welcome Guest or Intruder?" The Accounting Review October 1962 2. "The Rise of 'Economic Consequences' " Stanford Lectures in Accounting 1978 3. "Paton on the Effects of Changing Prices on Accounting 1916-55 " in Zeff Demski and Dopuch (editors) Essays in Honor of William A. Paton: Pioneer Accounting Theorist Division of Research University of Michigan 1979 4. "Truth in Accounting: The Ordeal of Kenneth MacNeal " The Accounting Review July 1982 5. "Some Junctures in the Evolution of the Process of Establishing Accounting Principles in the U.S.A.: 1917-1972 " The Accounting Review July 1984 6. "Big Eight Firms and the Accounting Literature: The Falloff in Advocacy Writing " Journal of Accounting Auditing & Finance Spring 1986 7. "Arthur Andersen & Co. and the Two-Part Opinion in the Auditor's Report: 1946-1962 " Contemporary Accounting Research Spring 1992 8. "The Early Years of the Association of University Teachers of Accounting: 1947-1959 " The British Accounting Review June 1997 (Special Issue) 9. "The Evolution of the Conceptual Framework for Business Enterprises in the United States " The Accounting Historians Journal December 1999 10. "John B. Canning: A View of His Academic Career " Abacus February 2000 11. "The Work of the Special Committee on Research Program " The Accounting Historians Journal December 2001 12. "Du Pont's Early Policy on the Rotation of Audit Firms " Journal of Accounting and Public Policy January/February 2003 13. "'The Apotheosis of Holding Company Accounting': Unilever's Financial Reporting Innovations from the 1920s to the 1940s " Accounting Business & Financial History July 2003 (with Kees Camfferman) 14. "How the U.S. Accounting Profession Got Where It Is Today: Part I " Accounting Horizons September 2003; "How the U.S. Accounting Profession Got Where It Is Today: Part II " Accounting Horizons December 2003 15. "The Primacy of 'Present Fairly' in the Auditor's Report " Accounting Perspectives Vol. 6 No. 1 (2007) 16. "The SEC Preempts the Accounting Principles Board in 1965: The Classification of the Deferred Tax Credit Relating to Installment Sales " The Accounting Historians Journal June 2007 17. "The SEC Rules Historical Cost Accounting: 1934 to the 1970s " Accounting and Business Research Special Issue: International Accounting Policy Forum Issue (2007). References. Index
Introduction. Preface. Acknowledgements 1. "Replacement Cost: Member of the Family Welcome Guest or Intruder?" The Accounting Review October 1962 2. "The Rise of 'Economic Consequences' " Stanford Lectures in Accounting 1978 3. "Paton on the Effects of Changing Prices on Accounting 1916-55 " in Zeff Demski and Dopuch (editors) Essays in Honor of William A. Paton: Pioneer Accounting Theorist Division of Research University of Michigan 1979 4. "Truth in Accounting: The Ordeal of Kenneth MacNeal " The Accounting Review July 1982 5. "Some Junctures in the Evolution of the Process of Establishing Accounting Principles in the U.S.A.: 1917-1972 " The Accounting Review July 1984 6. "Big Eight Firms and the Accounting Literature: The Falloff in Advocacy Writing " Journal of Accounting Auditing & Finance Spring 1986 7. "Arthur Andersen & Co. and the Two-Part Opinion in the Auditor's Report: 1946-1962 " Contemporary Accounting Research Spring 1992 8. "The Early Years of the Association of University Teachers of Accounting: 1947-1959 " The British Accounting Review June 1997 (Special Issue) 9. "The Evolution of the Conceptual Framework for Business Enterprises in the United States " The Accounting Historians Journal December 1999 10. "John B. Canning: A View of His Academic Career " Abacus February 2000 11. "The Work of the Special Committee on Research Program " The Accounting Historians Journal December 2001 12. "Du Pont's Early Policy on the Rotation of Audit Firms " Journal of Accounting and Public Policy January/February 2003 13. "'The Apotheosis of Holding Company Accounting': Unilever's Financial Reporting Innovations from the 1920s to the 1940s " Accounting Business & Financial History July 2003 (with Kees Camfferman) 14. "How the U.S. Accounting Profession Got Where It Is Today: Part I " Accounting Horizons September 2003; "How the U.S. Accounting Profession Got Where It Is Today: Part II " Accounting Horizons December 2003 15. "The Primacy of 'Present Fairly' in the Auditor's Report " Accounting Perspectives Vol. 6 No. 1 (2007) 16. "The SEC Preempts the Accounting Principles Board in 1965: The Classification of the Deferred Tax Credit Relating to Installment Sales " The Accounting Historians Journal June 2007 17. "The SEC Rules Historical Cost Accounting: 1934 to the 1970s " Accounting and Business Research Special Issue: International Accounting Policy Forum Issue (2007). References. Index
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