Gezel, Willem van;Accounting -- Study and teaching
Until the last century, a theory of valuation which must essentially rest upon an established theory of accounts, could not be adequately developed. All of this suggests the importance of establishing an understanding as to when and how a theory of...
Accounting -- Study and teaching;Accounting -- History
A feature of the history of accounting thought is the existence of contending theories of accounts in continental Europe. Four schools of accounting thought developed and are here briefly examined.
Developments in accounting methodology during the 1960s are contrasted with concurrent developments in philosophy of science. The 1960s was a decade characterized by the widespread adoption of “the scientific method” in accounting methodology....
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...
