A. C. Littleton's Final Thoughts on Accounting
A Collection of Unpublished Essays
Published on 2. November 2016
Book
Hardback
536 pages
978-1-78635-390-0 (ISBN)
Description
Volume 20 of Studies in the Development of Accounting Thought (SDAT) is another fine example of informative and reflective analysis in the series. SDAT again provides readers with the firm historical foundations on which the profession is based, the historical antecedents of today's accounting institutions, the historical impact of accounting, as well as exploring the lives and works of pre-eminent individuals in the profession's history. Studies in the Development of Accounting Thought focuses on bringing the past into today and using it to point towards the future.
Reviews / Votes
This volume contains accounting scholar A.C. Littleton's (1886-1974) mostly unpublished essays on accounting theory. He discusses the measurement function and purpose of accounting, the application of pragmatism in accounting theory, the purpose of accounting education, the importance of accounting concepts, inflation, account data, the interpretive function, integrity, accounting as a science, accounting principles, and other topics, and the book includes excerpts of his writings prior to the unpublished essays, which had been compiled into a manuscript before Littleton's death and incorporate editorial comments here. -- Annotation (c)2017 * (protoview.com) *More details
Series
Language
English
Place of publication
Bingley
United Kingdom
Publishing group
Emerald Publishing Limited
Target group
College/higher education
Professional and scholarly
Dimensions
Height: 235 mm
Width: 157 mm
Thickness: 33 mm
Weight
918 gr
ISBN-13
978-1-78635-390-0 (9781786353900)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Person
Martin E. Persson, Western University, Canada
Content
PART I: EVEN WITH CHANGE, PATTERNS REMAIN
1. Preface
2. Commentary In Retrospect
3. A Background Note For The 1920S
4. Abstract Of Essays In The 1920S
5. Abstract Of Essays In The 1930S
6. Abstract Of Essays In The 1940S
7. Abstract Of Essays In The 1950S
PART II
1. The Purpose Of Accounting Education
2. Significance Of Experience
3. Accounts Record Experience
4. Analytical Necessity
PART III
1. The Heart Of The Matter
2. Inadequate Names
3. Limitations Affecting Accounting
PART IV
1. Limits Of Experience
2. Impact Of Inflation
3. Ideas Motivate Action
4. Objectivity Of Account Data
PART V
1. The Interpretative Function
2. Appraising The Knowns
3. Integrity
4. Mission And Method
5. Ends And Means
6. Alternative Means
PART VI
1. Theory As Action Explanation
2. Related Form And Substance
3. The Substance Of Transactions
PART VII
1. The Path Of Philosophy
2. Broad Patterns Of Mission
PART VIII
1. Relation Of Theory And Practice
2. A Tool For Thinking
PART IX
1. The Inner Nature Of Accounting
2. Accounting As Science
3. Continuing Importance Of Basic Concepts
PART X
1. Basic Postulates Of Accounting
2. Broad Accounting Principles
3. Price Level Changes
4. An Inventory Of Principles
5. Accounting For Management
PART XI
1. Boundaries For Accounting Data
2. Neglected Logic
3. Concept Of A Principle
PART XII
1. Allocation Problems Inventory Pricing
2. Allocation Problems Depreciation
3. Management And The Public Accountant
4. A Covey Of Concepts
PART XIII: LATE REFLECTIONS
1. Why?
2. Accountancy: A Discipline
3. Accounting: A Language
4. Accounting: A Continuum
5. Thoughts On History And Theory
6. Reminiscing
Appendices
Index
1. Preface
2. Commentary In Retrospect
3. A Background Note For The 1920S
4. Abstract Of Essays In The 1920S
5. Abstract Of Essays In The 1930S
6. Abstract Of Essays In The 1940S
7. Abstract Of Essays In The 1950S
PART II
1. The Purpose Of Accounting Education
2. Significance Of Experience
3. Accounts Record Experience
4. Analytical Necessity
PART III
1. The Heart Of The Matter
2. Inadequate Names
3. Limitations Affecting Accounting
PART IV
1. Limits Of Experience
2. Impact Of Inflation
3. Ideas Motivate Action
4. Objectivity Of Account Data
PART V
1. The Interpretative Function
2. Appraising The Knowns
3. Integrity
4. Mission And Method
5. Ends And Means
6. Alternative Means
PART VI
1. Theory As Action Explanation
2. Related Form And Substance
3. The Substance Of Transactions
PART VII
1. The Path Of Philosophy
2. Broad Patterns Of Mission
PART VIII
1. Relation Of Theory And Practice
2. A Tool For Thinking
PART IX
1. The Inner Nature Of Accounting
2. Accounting As Science
3. Continuing Importance Of Basic Concepts
PART X
1. Basic Postulates Of Accounting
2. Broad Accounting Principles
3. Price Level Changes
4. An Inventory Of Principles
5. Accounting For Management
PART XI
1. Boundaries For Accounting Data
2. Neglected Logic
3. Concept Of A Principle
PART XII
1. Allocation Problems Inventory Pricing
2. Allocation Problems Depreciation
3. Management And The Public Accountant
4. A Covey Of Concepts
PART XIII: LATE REFLECTIONS
1. Why?
2. Accountancy: A Discipline
3. Accounting: A Language
4. Accounting: A Continuum
5. Thoughts On History And Theory
6. Reminiscing
Appendices
Index