One of the outstanding accounting theoreticians of the twentieth century, Carl Thomas Devine exhibited a breadth and depth of knowledge few in the field of accounting have equaled. This book collects together eight previously unpublished essays on accounting theory written by Professor Devine.
Professor Devine passed away in 1998, prior to the significant scandals that have plagued accounting and business since the collapse of Enron and Arthur Andersen. Many of the essays collected here are particularly important given these events. The first three essays are devoted to ethics and provide...

First Published in 1991. Routledge is an imprint of Taylor & Francis, an informa company.

First Published in 1991. Routledge is an imprint of Taylor & Francis, an informa company.

Considers the theoretical and empirical implications of clean surplus, an analytic relationship used since the late 19th century to derive a method to value goodwill by discounting residual earnings. Places recent research in historical context by presenting 22 papers published or delivered between

Papers from a 1994 seminar celebrate five hundred years of Luca Pacioli's influence on accounting, presenting broad reviews of historical developments from the 1600s to the present. Topics include a recent history of financial reporting in the UK and the US; a history of management accounting; the

First Published in 1997. Routledge is an imprint of Taylor & Francis, an informa company.

First published in 1997. Routledge is an imprint of Taylor & Francis, an informa company.

First Published in 1998. Routledge is an imprint of Taylor & Francis, an informa company.

First Published in 1997. Routledge is an imprint of Taylor & Francis, an informa company.