Books reviewed are: A REVIEW ESSAY: Professional Foundations and Theories of Professional Behavior (Kedslie, M. J. M., Firm Foundations: The Development of Professional Accounting in Scotland 1850-1900) by Tom Lee; Henry Benson, GBE, FCA, Lord...
This paper traces the development of pension accounting theory and practice to 1930. It analyzes the early development of pension accounting theory and practice, examines explanations of the nature of pension costs, and reports the results of a...