Author: Henry Rand Hatfield
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 576

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Book Description

Author: Stephen A. Zeff
Publisher: Emerald Group Publishing
ISBN: 9780762306220
Category : Biography & Autobiography
Languages : en
Pages : 515

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Book Description
Henry Rand Hatfield (1866-1945) was the first dean of the Chicago business school and the second dean of the Berkeley business school. He was an authority on early bookkeeping history. Drawing on the archives at the Northwestern University among others, this book presents a biographical study of a full-time accounting professor in a US university.

Author: Henry Rand Hatfield
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 392

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Book Description

Author: Thomas Henry Sanders
Publisher:
ISBN:
Category :
Languages : en
Pages : 138

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Book Description

Author: Rob Bryer
Publisher: World Scientific
ISBN: 981124040X
Category : Business & Economics
Languages : en
Pages : 491

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Book Description
Creating the 'Big Mess' and its sequel Accounting for Crises use Marx's theory of capitalism to explain why there is no generally accepted theory of financial accounting, and explore the consequences, by studying the history of American accounting theory from c.1900 to 2007. The answer, Creating the 'Big Mess', is first that while late-19th century British accounting principles, founded on the going-concern concept, provided an objective basis for holding management accountable to shareholders for its stewardship of capital, and were accepted by the nascent American profession, they are inchoate. Second, Irving Fisher's economic theory of accounting, based on the assertion that present value is the accountants' measurement ideal, which is subjective, framed early-20th century American accounting theory, which undermined British principles, making them incoherent. In an unregulated, pro-business environment, leading theorists, particularly Henry Rand Hatfield and William A. Paton, Jr., became authorities for management discretion, creating the 'big mess' Hatfield saw in late-1920s American accounting. Accounting for Crises examines the roles of Fisher's theory in promoting the speculation leading to the 1929 Great Crash, aggravating the Great Depression, hindering accounting regulation from the 1930s, producing the Financial Accounting Standard Board's conceptual framework, and facilitating the 2007-2008 Global Financial Crisis.

Author: Robert Bryer
Publisher: Frontiers of Accounting and Fi
ISBN: 9789811240386
Category : Business & Economics
Languages : en
Pages : 470

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Book Description
American accounting theory -- British accounting and Marx's theory of capitalism -- Irving Fisher's theory of accounting -- Accounting theory and the profession -- Charles Ezra Sprague -- Henry Rand Hatfield -- William Andrew Paton Jr. -- John Bennet Canning -- The "big mess."

Author: Stephen Zeff
Publisher: Routledge
ISBN: 1136968415
Category : Business & Economics
Languages : en
Pages : 749

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Book Description
Stephen Zeff has been a prolific researcher on the history of accounting and auditing in the twentieth century. He has written numerous papers on the history of standard setting and regulation, of accounting and auditing practice, of the accounting profession, of accounting thought, and of the intellectual contributions of major authors (such as Hatfield, Canning, Paton and MacNeal). This volume brings together the greatest hits of Zeff's academic career, including several articles that were published in out-of-the way places, for easier use by students and researchers of the field. In an introduction, Zeff discusses the evolution of his research interests and explains the factors led to the writing of the papers and their intended contribution to the literature. The book also includes a complete list of his publications.

Author: J. R. Edwards
Publisher: Routledge
ISBN: 1134706952
Category : Business & Economics
Languages : en
Pages : 395

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Book Description
When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had 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. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.

Author: Stephen A. Zeff
Publisher: Routledge
ISBN: 1317282671
Category : Business & Economics
Languages : en
Pages : 456

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Book Description
This collection of memorial articles and selected obituaries highlights the careers and contributions to accounting practice, the accounting profession, and the accounting literature of leading American figures in the 20th century. The memorial articles do much more than recite their subject’s career. More importantly, they discuss and assess their subject’s role in influencing the course of accounting practice and the profession as well as the evolution of their influential writings, revealing the names of the accounting leaders and leading thinkers of the past century. Memorial Articles for 20th Century American Accounting Leaders is useful in providing students and young researchers with a rich source of intelligence on the leaders who have established norms of practice, advanced the profession, and set the terms of debate in the literature – leaders who are cited and even quoted but who are known mostly as names without a full-bodied treatment of their backgrounds and broader roles in shaping the accounting literature.

Author: Richard Mattessich
Publisher: Routledge
ISBN: 1135980586
Category : Business & Economics
Languages : en
Pages : 630

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Book Description
This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand