Accounting carries with its history a vast number of ideas which have slowly developed along with it. This volume relates this history as it took place during t
This book is a resource book for the comprehensive study of the development of accounting thought. It is designed to facilitate the study of the original works
When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Ver
Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper
Beginning with first principles, then discussing the origin and evolution of the debate over depreciation, capital and income, several related topics are addres