Twentieth-century accounting thinkers

Bibliographic Information

Twentieth-century accounting thinkers

edited by John Richard Edwards

Routledge, 1994

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Includes bibliographical references and index

Description and Table of Contents

Description

Celebrating the appearance 500 years ago of Fra Pacioli's "Summa", this volume is an international review of accounting theory which focuses on the contributions of its leading thinkers. During the 20th century, accounting emerged as a fully-fledged academic discipline, and its growth owes much to the writings of certain leading experts around the world. Not only did these key figures define the debates surrounding the principles of modern accounting, but they also helped shape accounting practice and pave the way for the efforts towards international harmonization.

Table of Contents

  • 1. Determined Seeker of Truth and Fairness: Raymond Chambers (1917-), Michael Gaffikin
  • A Profile of Richard Mattessich (1922-), Cheryl McWatters
  • French Accounting theorist of the 20th Century, Bernard Colasse and Romain Durand
  • Martti Saario (1906-88): The developer of Finnish accounting theory, Kari Lukka and Pekka Pihlanto
  • Eugen Schalenbach (1783-1955), Erich Potthoff and Gunter Sieben
  • Fritz Julius Augustus Schmidt (1882-1950), Graeme Dean, Sydney Clarke and Frank Clarke
  • The contributions of Th. Limperg Jr (1879-1961) to Dutch accounting and auditing, Kees Camfferman and Stephen A. Zeff
  • Gino Zappa (1879-1956), Arnaldo Canziani
  • Iwao Iwata (1905-55), Tetsuya Morita
  • Kiyoshi Kurosawa (1902-90): An intellectual portrait, Junichi Chiba
  • Wasaburo Kimura (1902-73) and Modern Accounting Theory, Yasushi Yamagata
  • Lawrence Robert Dicksee (1864-1932), Jack Kitchen and Robert H. Parker
  • Frederic Rudolph Mackley de Paula (1882-1954), Jack Kitchen and Robert H. Palmer
  • The LSE triumvirate and its contribution to price change accounting, Geoffrey Whittington
  • Edward Stamp (1928-86): A crusader for standards, Michael Mumford
  • Henry Rand Hatfield (1866-1945): "Life and humour in the dust of ledgers", Patti A. Mills
  • William A. Paton (1889-1991): Theorist and educator, Gary J. Previts and Thomas R. Robinson
  • Carmen G. Blough (1895-1981), Maurice Moonitz
  • Truth in Accounting: The Ordeal of Kenneth MacNeal, Stephen Zeff.

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