The Accounting Postulates and Principles Controversy of the 1960s

Herausgeber: Zeff, Stephen A.

• Broschiertes Buch

Produktbeschreibung

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.

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Produktdetails

• Verlag: Routledge
• Seitenzahl: 506
• Erscheinungstermin: 15. Februar 2022
• Englisch
• Abmessung: 234mm x 156mm x 27mm
• Gewicht: 761g
• ISBN-13: 9780367506841
• ISBN-10: 036750684X
• Artikelnr.: 63200929

Autorenporträt

Stephen A. Zeff

Inhaltsangabe

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