The Accounting Postulates and Principles Controversy of the 1960s

ISBN-13: 9780367506841 / Angielski / Miękka / 2022 / 444 str.

Stephen a. Zeff

Opis

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. These articles analyse the findings and provide vital historical insight into the profession of the time, and its further development.

Spis treści

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

O autorze

Stephen A. Zeff