The Accounting Historians Journal Vol. 15, No. 1 Spring 1988
A. A. FITZGERALD ON THE "PRINCIPLES OF ACCOUNTING"
Foreword by Louis Goldberg
In recognition of the Fiftieth Anniversary of the publication of A Statement of Accounting Principles by Thomas Henry San-ders, Henry Rand Hatfield, and Underhill Moore, we are pleased to reprint the point of view of A. A. Fitzgerald and to provide a specially prepared Foreward on Fitzgerald himself, written by Professor Louis Goldberg. In an age when the controvery and comparison of normative and positive views of accounting theory continues — it is our view that a reconsider-ation of this material is appropriate. Copies of A Statement of Accounting Principles are available at a nominal price from the Amercian Accounting Association offices.
Further commentary on Fitzgerald, the study itself and related matters can be found in several writings including:
R. J. Chambers, L. Goldberg and R. L. Mathews [Eds.], The Accounting Frontier: In Honour of Sir Alexander Fitzgerald [F. W. Cheshire, Melbourne: 1965].
M. Chatfield, A History of Accounting Thought, pp. 239 ff, 288, and 296. [Dryden Press, Hinsdale, Ill: 1974].
H. T. Deinzer, Development of Accounting Thought, pp. 17 ff, 147. [Holt, Rinehart, Winston, New York: 1965].
G.J. Previts and B. D. Merino, A History of Accounting in America, pp. 261-290 passim. [Ronald Press/John Wiley & Sons, 1979].
S. A. Zeff, Forging Accounting Principles in Five Countries: A History and An Analysis of Trends, p. 131 ff. [Stipes Publishing Co., Champaign, 111: 1972].
Forging Accounting Principles in Australia, p.
29 ff. [Australian Society of Accountants, Melbourne: 1973].