9 – Articles

1947

How to achieve lower costs in Australian industry, see 8 – PUBLICATIONS – BOOKS, MONOGRAPHS, PAMPHLETS above

1948

“Business finance and the analysis of financial statements”, The Australian Accountant, August, 253–265

“The training of accountants”, The Australian Accountant, September, 321–8; CAii, 1

“First Australian management diploma course”, Manufacturing and Management, November, 145–147

“Accounting and management”, The Australian Accountant, December, 417–420, AFM; CAi, 1

1949

“Incentives in industry”, Current Affairs Bulletin, Commonwealth Office of Education, March, 203–215

“Accounting and shifting price levels”, The Australian Accountant, September, 313–320; AFM; CAiv, 1

“The spice of accounting”, The Australian Accountant, November, 398–401; AFM; CAii, 10

“Budgetary control”, Bulletin of the Sydney Division of the Institution of Engineers, Australia, December, 12–15

1950

“Depreciation on replacement cost”, The Australian Accountant, February, 68–70; AFM; CAiv, 10

“The relationship between accounting and financial management”, Eleventh Commonwealth Institute of Accountants Research Lecture in the University of Melbourne; Sixth Commonwealth Institute of Accountants Research Lecture in the University of Adelaide, June 21–22; The Australian Accountant, September, 333–355; AFM; CAi, 5

1951

“Accounting and inflation”, lecture to NSW Division, Commonwealth Institute of Accountants, April 1951, The Australian Accountant, January 1952, 14–23; AFM; CAiv, 14

“Effects of inflation on financial strategy”, lecture to NSW Division, Commonwealth Institute of Accountants, April 1951, The Australian Accountant, September 1952, 304–311; AFM; CAiv, 24

“Financial practice and fiscal policy”, lecture to NSW Division, Commonwealth Institute of Accountants, May 1951, The Australian Accountant, November 1952, 391–398; AFM; CAiv, 33

“Accounting and business finance”, Sixth Commonwealth Institute of Accountants Research Lecture in the University of Queensland, July 24 1951, The Australian Accountant, July, August 1952, 213–230, 262–266; AFM; CAi, 29

1954

“Capital for private enterprise under existing economic conditions”, Proceedings of the Australian Society of Accountants Convention on Accounting, Adelaide, June, 5pp (includes a study of gearing or leverage in 1952 of 592 Australian companies)

1955

“Blueprint for a theory of accounting”, Accounting Research, January, 17–25; AFM; CAv, 1; reprinted in The Australian Accountant, September 1955, 379–86; S Davidson and others (eds), An Income Approach to Accounting Theory, Englewood Cliffs, Prentice-Hall Inc., 1964; Barrie O’Keeffe (ed.), Development of Accounting Ideas, Footscray Institute of Technology, mimeo., 1973; S Jones, C Romano, & J Ratnatunga (eds), Accounting Theory – a contemporary review, Sydney, Harcourt Brace, 1995

“What should accountants, as accountants, do about changing money values? Comments on a proposal for determining real income in infiationary periods”, The Chartered Accountant in Australia, May, 645–650

“The formal basis of business decisions”, Australian Society of Accountants Lecture in the University of Tasmania, September 20; The Australian Accountant, April 1956, 155–174, AFM; CAi, 53

“A scientific pattern for accounting theory”, The Australian Accountant, October, 428–434; AFM; CAv, 10

1956

“Educational policy: a suggestion”, The Australian Accountant, February, 73–80; CAii, 15

“Some observations on Structure of accounting theory (by A C Littleton, 1953), The Accounting Review, October, 584–592

“Trends in corporate reporting”, The Australian Accountant, December, 493–502,

1957

“Detail for a blueprint”, (includes comment on A C Littleton, “Choice among alternatives” The Accounting Review, July 1956, which itself is a comment on “Blueprint”, 1955), The Accounting Review, April, 206–215; AFM; CAv, 18

“The function of the balance sheet”, The Chartered Accountant in Australia, April, 565–570; AFM; CAiii, 11

“Company formation, conversion and financing”, address to annual general meeting of Newcastle branch of ASA, March; The Australian Accountant, October, 456–466

“The implications of asset revaluations and bonus share issues”, Eighteenth Annual Research Lecture in the University of Melbourne, October 2; The Australian Accountant, November 1957, 507–531; AFM; CAi, 73; modified version titled “Asset Revaluations and Stock Dividends”, The Journal of Accountancy, August 1958, 55–68

1959

“Measurement and misrepresentation”, presented at conference of The Institute of Management Sciences, Chicago, June 5; Management Science, January 1960, 141–148; AFM; CAiii, 17; reprinted in M K Starr (ed.), Executive Readings in Management Science, New York, The Macmillan Company, 1965; R O Mason and E B Swanson (eds), Measurement for Management Decision, Reading, Mass., Addison-Wesley, 1981

1960

“The conditions of research in accounting”, The Journal of Accountancy, December, 33–39; AFM; CAiii, 25

1961

Towards a general theory of accounting, see 8 – PUBLICATIONS – BOOKS, MONOGRAPHS, PAMPHLETS above

1962

The resolution of some paradoxes in accounting, see 8 – PUBLICATIONS – BOOKS, MONOGRAPHS, PAMPHLETS above

“Non-comments on non-accounting”, address before Northeastern Division of American Accounting Association, Cambridge, October 6; first published otherwise in AFM, 1969; AFM; CAi, 99

“Changes in accounting theory”, Proceedings of Illinois Conference on Accounting Education for Collegiate Teachers of Accounting, Chicago, November 9, 23pp; CAiii, 33

1963

“Why bother with postulates?”, Journal of Accounting Research, Spring, 3–15; AFM; CAiii, 51; reprinted in J W Buckley (ed.), Contemporary Accounting and its Environment, Belmont, Cal., Dickenson Publishing Company Inc., 1969; B T Colditz and R W Gibbins (eds), Accounting Perspectives, Sydney, McGraw-Hill Book Company, 1972

“Measurement in accounting”, 48pp, mimeo., personal circulation; for revision, see 1965

“Traps for the unwary investor”, (on defects of the law and practice of corporate financial reporting), Australian Financial Review, July 2, 4, 9, 11; CAi, 107

“The role of information systems in decision making”, presented at a Seminar on Administrative Studies, Canberra, August 15; Management Technology, June 1964, 15–25; AFM; CAi, 125; reprinted in J B Bower and W R Welke (eds), Financial Information Systems, Boston, Houghton Mifflin Company, 1968; J W Buckley (ed.), Contemporary Accounting and its Environment, Belmont, California, Dickenson Publishing Company, Inc., 1969

“Financial information and the securities market”, Australian Society of Accountants Endowed Lecture in the University of Sydney, September 26, mimeo.; Abacus, September 1965, 3–30; AFM; CAi, 137

1964

“The Moonitz and Sprouse studies on postulates and principles”, presented at Second Conference of the Australasian Association of University Teachers of Accounting, Canberra, January 25–27; Proceedings of Conference, 34–54; AFM; CAiii, 64; repr. in S A Zeff (ed), The Accounting Postulates and Principles Controversy of the 1960s, New York, Garland Publishing Inc., 1982

“Conventions, doctrines and common sense”, The Accountants’ Journal (NZ), February, 182–187; AFM; CAii, 24; reprinted in R Sidebotham, Introduction to the Theory and Context of Accounting, Oxford, Pergamon Press, 1965; T F Keller and S A Zeff (eds), Financial Accounting Theory II, New York, McGraw-Hill Book Company, 1969; C J Gibson, G G Meredith and R Peterson (eds), Accounting Concepts – Readings, Melbourne, Cassell Australia, 1972

“Measurement and objectivity in accounting”, The Accounting Review, April, 264–274; CAiii, 86; reprinted in G W Dean & M C Wells (eds), The Case for Continuously Contemporary Accounting, New York, Garland, 1984

“The role of universities in administrative education”, presented at Second Canberra Seminar on Administration, August 14–16, 5pp

“Fallacies in company accounting”, A I S Technical Society Bulletin, 9:1964, 29–32; CAi, 165

“Company losses – safeguarding the investor”, Current Affairs Bulletin, Department of Tutorial Classes, University of Sydney, October, 162–176; AFM; CAi, 170

“Company structure and capitalization”, chapter in R W Buchanan and C G Sinclair (eds), Costs and Economics of the Australian Processing Industries, Sydney, West Publishing Corporation, 1964, 201–213

1965

“Are the stock exchanges in Australia meeting their challenges?”, Record of Investment in Australia Symposium, Melbourne, February, 6pp; AFM; CAi, 185

“Published financial reports and national productivity”, Selected Problems in Accountancy, Papers from a Seminar, Adult Education Board, University of Western Australia, February, 19–32; AFM; CAi, 191

“Professional education and the Vatter report”, Proceedings of Conference of the Australasian Association of University Teachers of Accounting, Melbourne, May, 17pp; AFM; CAii, 31

“Measurement in accounting”, Journal of Accounting Research, Spring, 32–62; revision of a paper of the same title mimeographed in 1963; AFM; CAiii, 100; reprinted in G W Dean & M C Wells (eds), The Case for Continuously Contemporary Accounting, New York, Garland, 1984

“The complementarity of accounting and economics”, Calculator Annual, Singapore Polytechnic Society of Commerce, 1964–65, 78–86; AFM; CAiii, 132

“The price level problem and some intellectual grooves”, Journal of Accounting Research, Autumn, 242–252; CAiv, 52; reprinted in E J Evans (ed), Selected Readings for the 1960s on General Price Level Adjustments, University of New England, 1975

“Edwards and Bell on business income”, a review article on E 0 Edwards and P W Bell, The Theory and Measurement of Business Income, 1961, The Accounting Review, October, 731–741; AFM; CAiv, 41; reprinted in M J R Gaffikin & M J Aitken (eds), The Development of Accounting Theory, New York, Garland, 1982

“The development of accounting theory”, in R J Chambers, L Goldberg and R L Mathews (eds), The Accounting Frontier, Melbourne, F W Cheshire, November, 18–35; CAiii, 142

1966

“Accounting and Analytical Methods (Richard Mattessich, 1964): a Review Article”, Journal of Accounting Research, Spring, 101–118, CAiii, 161

“Prospective adventures in accounting ideas”, Annual Meeting of American Accounting Association, Miami, August 23; The Accounting Review, April 1967, 241–253; AFM; CAii, 67

“A matter of principle”, a review article on Paul Grady, Inventory of Generally Accepted Accounting Principles…, 1965, The Accounting Review, July, 443–457; AFM; CAii, 51

“Why worry about accounting?”, Proceedings of Fifth Hayden Stone Forum on Accounting, New York University Graduate School, November 10; 7–16; AFM; CAi, 205

“A study of a price level study”, a review article (on Staff of AICPA Research Division, Reporting the Financial Effects of Price Level Changes, 1963), Abacus, December, 97–118; AFM, CAiv, 63; reprinted in E J Evans (ed), Selected Readings for the 1960s on General Price Level Adjustments, University of New England, 1975

1967

“The foundations of financial accounting”, Berkeley Symposium on The Foundations of Financial Accounting, University of California, Berkeley, January 13, 26–44; AFM, CAv, 110; Appendix reprinted in T J Bums and H S Hendrickson (eds), The Accounting Sampler, New York, McGraw-Hill Book Company, 1972, 163–164

“Audit under audit”, address to Beta Alpha Psi, Lambda Chapter, Oakland, January 13; CAii, 81

“Reality and illusion in accounting, finance and economics”, address given at University of Michigan, January 26; Michigan Business Review, January 1968, 1–9; AFM; CAi, 215

“University education in accounting”, Accountancy, July, 469–474, (written 1965); AFM

“A study of a study of a price level study”, Abacus, August, 62–73; CAiv, 84; reprinted in E J Evans (ed), Selected Readings for the 1960s on General Price Level Adjustments, University of New England, 1975

“New pathways in accounting thought and action”, Proceedings of 16th Advanced Accounting Seminar, Victoria University of Wellington, August 25; AFM; CAii, 92; reprinted in The Accountants’ Journal, July 1968, 434–441; S Chesler, A J Matias & S J Pullara (eds), Dimensions in Accounting, Morristown New Jersey, General Learning Corporation

“Price variation accounting – an improved representation”, Journal of Accounting Research, Autumn, 215–220; CAiv, 97; reprinted in E J Evans (ed.), Selected Readings for the 1960s on General Price Level Adjustments, University of New England, 1975

“Continuously contemporary accounting – additivity and action”, (response to some observations of K Larson and R W Schattke, The Accounting Review, October 1966) The Accounting Review, October, 751–757; AFM; CAv, 129

“Uniformity in accounting”, The New York Certified Public Accountant, October, 747–754; AFM; CAiii, 187

“The mathematics of accounting and estimating”, Abacus, December, 163–180; AFM; CAiii, 195

1968

“Consolidated statements are not really necessary”, The Australian Accountant, February, 89–92; AFM; CAii, 101; reprinted in J J Staunton & J A Marsh (eds), Some Issues in Financial Accounting, University of New England, 1987

“Measures and values – a reply to Professor Staubus”, The Accounting Review, April, 239–247 (on G J Staubus, “Current cash equivalent for assets: a dissent”, The Accounting Review, October 1967, and E R Iselin, “Chambers on accounting theory”, The Accounting Review, April 1968), AFM; CAiii, 213; reprinted in E S Hendriksen and B P Budge (eds), Contemporary Accounting Theory, Encino, California, Dickenson Publishing Company Inc, 1974

“Accepted, better or best? – the goal of inquiry in accounting”, The Singapore Accountant, 1968, 27–33; AFM; CAiii, 223

“The linked logics of pedagogy and practice”, Proceedings of Conference of Australasian Association of University Teachers of Accounting, Newcastle, August 12, D1–15; AFM; CAii, 111; reprinted in The Australian Accountant, June 1969, 267–275; and as to part in “Fact, symbol and feedback in accounting”, The New York Certified Public Accountant, October 1969

“Tax allocation and financial reporting”, Abacus, December, 99–123; CAii, 121; reprinted in T D Wise, C A Romano & V J Wise (eds), Readings in Income Tax Allocation, School of Economics, La Trobe University, 1988

1969

“The role of accounting”, The Accountant, 22 February, 255–260

“Valuation of the real estate component of company assets”, presented before Fifth Pan-Pacific Congress of Real Estate Valuers and Appraisers, April 14; The Valuer, July, 511–513

“Financial information systems”, presented at Canberra Seminar on Administrative Studies, May 19; The Australian Accountant, August, 364–368; CAi, 242

“Price variation accounting – a general notation”, written for Accounting, Finance and Management, 1969, 636–642; AFM

“Money and the monetary unit”, The Singapore Accountant, 79–85; CAiii, 231

“What’s wrong with financial statements?”, presented at Thirteenth Annual Convention of South Australian Division of Australian Society of Accountants, Adelaide, August 29; The Australian Accountant, February 1970, 19–28; CAii, 147; reprinted in C J Gibson, G G Meredith and R Peterson (eds), Accounting Concepts – Readings, Melbourne, Cassell Australia, 1972; Ian Munro (ed), Readings in Accounting, Victorian Commercial Teachers Association, 1974; W A A Maguire (ed), Perspectives on Financial Reporting, University of Natal, 1979

“The role of tomorrow’s accountant”, presented at Australian Society of Accountants Convention, Canberra, August 31; C J Gibson, G G Meredith and R Peterson (eds), Accounting Concepts – Readings, Melbourne, Cassell Australia, 1972; pp 50–63; CAi, 248

“The missing link in supervision of the securities market”, Abacus, September, 16–36; CAi, 262

“The canons of criticism”, (personal communication on a critique by R W Leftwich of Accounting, Evaluation and Economic Behavior, University of Queensland papers, August), September 1969; first published 1986, CAv, 137

1970

“Accounting and the public interest”, in Abram Mey Tachtig Jaar, Liber Amicorum, W de Haan, Bussum, Netherlands, 44–53

Methods of accounting – a series, The Accountant:

“The elements of price variation accounting”, February 26 299–303,

“Historical cost accounting and its variants”, March 5, 341–345,

“Price level adjusted accounting”, March 19, 408–13,

“Replacement price accounting”, April 2, 483–486,

“Present value accounting”, April 16, 551–555,

“Continuously contemporary accounting”, April 30, 643–647;

CAiv, 103.

The substance of the above articles was published in Spanish language, with some variations by the translator, as “Distintos criterios para la formacion de estados contables” (“Principies for the preparation of financial statements”), Administracion de Empresas, Buenos Aires, August 1971, 413–467. First and last items of the series reprinted in L S Rosen, Topics in Managerial Accounting, Toronto, McGraw-Hill Company of Canada, 1974

“Accounting research and technology”, presented in Monterrey Institute of Technology, Mexico, February 23; published (Spanish language) under title “Investigacion Contable y Tecnologica, Revista Temas de Negocios, Monterrey Institute, Spring 1971, 49–56; CAiii, 259

“Varieties of accounting research”, presented in Monterrey Institute of Technology, February 24; published (Spanish language) under title “Variedades de Investigacion Contable”, Revista Temas de Negocios, Spring 1972, 353–360; CAiii, 269

“Second thoughts on continuously contemporary accounting”, presented at North Texas State University, February 26; Abacus, September, 39–55; CAv, 147; reprinted in R H Parker, G C Harcourt & G Whittington (eds), Readings in the Concept and Measurement of Income, Oxford, Philip Allan, 1986

“The commercial foundations of accounting”, presented at Accounting Theory Symposium, University of Florida, March 12; in Willard E Stone (ed.), Foundations of Accounting Theory, Gainesville, University of Florida Press, 1971, 59–77; CAv, 165

“Patchwork principles or a new code”, presented in Price Waterhouse Distinguished Lecturer in Accounting Series, Georgia State University, Atlanta, March 30, 27pp; CAii, 157

“Accounting – from a logical point of view”, presented at Georgia State University, March 30; The Singapore Accountant, 1970, 13–18; CAiii, 239; reprinted in J J Staunton (ed), Theory Construction and Verification in Accounting, University of New England, 1976; J J Staunton (ed), Liabilities in a Theory of Accounting, University of New England, 1982

“Evidence for a market selling price accounting system”, presented at a Symposium, University of Kansas, May 22; Robert R Sterling (ed), Asset Valuation and Income Determination, Lawrence, Kansas, Scholars Book Company, 1971, 74–96; CAv, 184

“Historical cost accounting”, with John W Kennelly, Thomas W McRae, Frank K Reilly and W Keith Weltmer, at University of Kansas, May 1970, Abacus, June 1971, 39; CAv, 207; reprinted in Vincent C Brenner and others, “Trials and tribulations of a researcher”, Journal of Accounting Research, Spring 1972; G W Dean & M C Wells (eds), The Case for Continuously Contemporary Accounting, New York, Garland, 1984

“Financial reporting and administrative accounting: harmony or conflict?”, presented at Annual Conference of The Institute of Chartered Accountants of Ontario, York University, Toronto, June 11; Canadian Chartered Accountant, August, 114–120; CAi, 286

“Towards a theory of business accounting”, chapter in R Sidebotham, Introduction to the Theory and Context of Accounting, second edition, October 1970, 132–144 (replaces Sidebotham’s digest of “Towards a general theory of accounting”)

“Asset revaluation”, rhymed response to criticism by R C Dalton in The Australian Financial Review, unpublished; published in T J Bums & H S Hendricksen (eds), The Accounting Sampler, second edition, McGraw-Hill, New York, 1972; CAi, 284–285

1971

“Asset measurement and valuation” (comment on R Mattessich, “On the perennial misunderstanding of asset measurement by means of ‘present values’”, Cost and Management, March-April, 1970), Cost and Management, March-April 1971, 30–35; CAiii, 246

“Income and capital – Fisher’s legacy”, review article on Irving Fisher, The Nature of Capital and Income, 1906, Journal of Accounting Research, Spring, 137–149; CAiii, 317

Additional material prepared, April-May 1971, for inclusion in a Japanese language edition of Accounting, Evaluation and Economic Behavior – Development of the theory of continuously contemporary accounting (20 ms pages), Accounting and social control (14pp), Accounting and information (13pp), Accounting and measurement (11pp)

“Value to the owner”, (response to F K Wright, Abacus, June, 58–61), Abacus, 62–72; CAiii, 330

“Measurement and valuation again” (response to rejoinder of Mattessich to Chambers), Cost and Management, July-August, 12–17; CAiii, 252

“Kaikeiriron kesai no hoho”, Kigyo Kaikei (Accounting), Tokyo, August, 16–21; September, 21–26, Japanese language; in English, “Accounting theory construction”, Proceedings of Third International Conference on Accounting Education, Sydney, October 1972, 138–151; CAiii, 280; reprinted in J J Staunton (ed), Theory Construction and Verification in Accounting, University of New England, 1976

“The anguish of accountants”, Proceedings of Annual Conference of Australasian Association of University Teachers of Accounting, Christchurch, August, Dl-13; CAii, 176; reprinted in The Journal of Accountancy, March 1972, 68–74; The Australian Accountant, May 1972, 154–61

“The validation of an accounting theory”, Waseda Business and Economic Studies, 7, 1971, 1–21; CAiii, 295; reprinted in J J Staunton (ed), Theory Construction and Verification in Accounting, University of New England, 1976; J J Staunton (ed), Liabilities in a Theory of Accounting, University of New England, 1982

“La contabilita in una comunita economica intemationale”, Rivista dei Dottori Commercialism, Milan, 6, 1971, 1771–1787; “Accounting in an international economic community”, Journal DEC, Dusseldorf, January 1972, 52–69 (English, French and abridged version in German); CAv, 208

1972

“Multiple column accounting – cui bono?” (response to R S Gynther, The Chartered Accountant in Australia, December 1971), The Chartered Accountant in Australia, March, 4–8; CAiii, 350; reprinted in G W Dean & M C Wells (eds), The Case for Continuously Contemporary Accounting, New York, Garland, 1984

“The Companies (Amendment) Act, 1971 – accounts and audit”, Seminar Papers, Law Society of New South Wales Seminar on the Companies (Amendment) Act 1971, Sydney, May 26, 27pp

“Measurement in current accounting practice: a critique”, review article on Yuji Ijiri, The Foundations of Accounting Measurement, 1967, The Accounting Review, July, 488–509; CAiii, 358

“Quo vado?”, The Chartered Accountant in Australia, August, 13–15 (response to E Stamp, The Chartered Accountant in Australia, March 1972); CAiii, 355

“Accounting theory, practice and policy”, The Singapore Accountant, 1972, 39–43; CAiii, 381

“Wanted: foundations of accounting measurement”, critique of the Report of the AAA Committee on Foundations of Accounting Measurement, The Accounting Review, Supplement to Vol. XLVI, 1971; publication in The Accounting Review declined; first published (with introduction dated 1997), Abacus, March 1998, 36–47; CAvi, 1

1973

“Prospect on graduation”, occasional address on admission to the degree of Doctor of Science in Economics, The Chancellor, Sir Hermann Black, presiding, University of Sydney, April 14; CAii, 185

“Accounting principles or accounting policies?”, Journal of Accountancy, May, 48–53; CAii, 190

“What should tomorrow’s accountants be taught?”, The Institute of Chartered Accountants in Australia, NSW Branch, 20th Annual Congress, Surfers Paradise, June 2, Congress Papers 57–66; The Chartered Accountant in Australia, November 1973, 4–10

“Mining, taxing and accounting”, Australian Society of Accountants Queensland State Convention, Mt Isa, June 9, Convention Papers, 23–32

“Accounting principles and the law”, Australian Business Law Review, June, 112–129; CAii, 196

“General purchasing power accounting – ED8 is not the answer”, The Accountant, 5 July, 15–18; CAiv, 133

“Observation as a method of inquiry – the background of Securities and Obscurities”, Seminar paper, University of NSW, August 28; revised version, Abacus, December 1973, 156–175; CAiii, 386; reprinted in J J Staunton (ed), Theory Construction and Verification in Accounting, University of New England, 1976

“Empirical research – in accounting?”, Seminar paper, University of Queensland, September 7; revised version, “Stock market prices and accounting research”, Abacus, June 1974, 39–54; CAiii, 425; reprinted in J J Staunton (ed), Theory Construction and Verification in Accounting, University of New England, 1976

“Misurazione, stime e valutazione nelle decisioni finanziarie”, (“Measurement, estimation and valuation in financial decision making”, on Pietro Onida, I Moderni Sviluppi della Dottrina Contabile Nord-Americana gli Studi Economia Aziendale, 1970), Rivista dei Dottori Commercialisti, No. 6, 1973, 1001–1022; CAiii, 407

“The use of the equity method in accounting for investments in subsidiaries and associated companies”, 1973, comment on Australian Exposure Draft submitted to Australian Joint Accounting Standards Committee, November; The Australian Accountant, February 1974, 40–44; The Chartered Accountant in Australia, February 1974; 18–22

1974

“Management and accounting – 1975 and beyond”, presented at Australian Society of Accountants Convention, Canberra, March 18; ASA tape; ms 14pp; CAi, 295

“The ‘objectives’ of accounting”, The Singapore Accountant, 1974, 34–45

“Price level adjusted historical cost accounting”, a critique of UK PSSAP7 (formerly ED8), prepared for National Professional Development Course of Australian Society of Accountants, October, 21pp; Kigyo Kaikei (Accounting), March 1975, 4–19, Japanese language

“Trial – and Error”, (response to a review of Securities and Obscurities), Journal of Accounting Research, Autumn, 341–347; CAv, 217; reprinted in J J Staunton (ed), Theory Construction and Verification in Accounting, University of New England, 1976

“Third thoughts”, Abacus, December, 129–137; response to R Ma, “On Chambers’ second thoughts”, published same place; CAv, 227

“The development of the theory of continuously contemporary accounting”, revised and extended version of 1971 paper of the same title, prepared for 1975 reprint in Accounting Classics Series (Scholars Book Company) of Accounting, Evaluation and Economic Behavior (1975, v–xxvii); published in mimeo. as Working Paper No. 13 of the Academy of Accounting Historians, December 1974; reprinted in G W Dean & M C Wells (eds), The Case for Continuously Contemporary Accounting, New York, Garland, 1984; revised 1981 for inclusion in Japanese translation of AEEB by Ichiro Shiobara, published 1984; CAv, 421

1975

“Twenty tests of alternative accounting systems”, (development, with variations, of appendix to “The foundations of financial accounting”, 1967; mimeo., January), published under caption, “Modern accounting methods”, Butterworth’s Company Law Bulletin, September 29 1975, 38–47. For a variant treatment see “Groundwork for accounting standards, or 30 reasons for CoCoA”, 1980, CAv, 373

“The accounting DTs” (ie. double-talk and double-think), address to Annual Meeting of the Geelong Branch of the Australian Society of Accountants, February 27; Accounting Education, November, 1–6; CAii, 219

“A funny thing happened on the way to the counting house”, The Institute of Chartered Accountants in Australia Students Society luncheon address, Perth, March 21, CAii, 215

“A critical examination of Australian accounting standards”, presented at Annual Congress of Western Australian Branch of The Institute of Chartered Accountants in Australia, Bunbury, March 22; Abacus, December, 136–152; CAii, 224

“Inflation accounting and its implications for the electricity supply industry”, Proceedings of Section 3 Conference of the Electricity Supply Association of Australia, Hobart, May 7, 41–52; CAiv, 138

“Profit measurement, capital maintenance and service potential: a review article” (on Graeme Macdonald, Profit Measurement: Alternatives to Historical Cost, 1974), Abacus, June, 97–104; CAiii, 441

“NOD, COG and PuPU; see how inflation teases”, (the acronymic caption is from usages of R R Sterling and J C Burton in Journal of Accountancy, February 1975), Journal of Accountancy, September, 56–62; errata Journal of Accountancy, February 1976, 41; CAiv, 150

“Continuously contemporary accounting”, JASSA, (Journal of the Securities Institute of Australia), September-October, 10, 11, 15

Accounting for inflation (exposure draft), November, see 8 – PUBLICATIONS – BOOKS, MONOGRAPHS, PAMPHLETS above

“Accounting for inflation – the case for continuously contemporary accounting”, The Australian Accountant, December, 642–545

“A non-money purchasing power unit?”, (response to P Rosenfeld, “Is there such a thing as a general purchasing power unit?”, The Journal of Accountancy, 90–93), The Journal of Accountancy, December, 93–94

“Continuously contemporary accounting: misunderstandings and misrepresentations”, mimeo., December; digested, Australian Financial Review, 13 February 1976; revised version, Abacus, December 1976, 137–151; CAv, 295; reprinted in G W Dean & M C Wells (eds), The Case for Continuously Contemporary Accounting, New York, Garland, 1984

1976

“Accounting for inflation – part or whole?”, The Accountant’s Magazine, March, 86–89; (a criticism of the Sandilands Committee proposals); reprinted in G W Dean and M C Wells (eds), Current Cost Accounting: Identifying the Issues, ICRA and University of Sydney, 1977

“Whatever happened to CCE?”, response to D Vickrey (The Accounting Review, January 1975) on debate (Larson/Schattke and Chambers) on the additivity of cash equivalents, The Accounting Review, April, 385–390; CAv, 289

“The functions of published financial statements”, Accounting and Business Research, Spring, 83–94; CAiii, 449; reprinted in R H Parker (ed), Readings in Accounting and Business Research, 1970–77, 1978

“Current value accounting – CoCoA or REPCO?”, Australian Society of Accountants (South Australian Branch) Public Accountants Group Convention, Goolwa, May 29; The Singapore Accountant, 1977, 32–42

“The possibility of a normative accounting standard”, (response, written April 1974, to J S Demski, “The general impossibility of normative accounting standards”, The Accounting Review, October 1973) The Accounting Review, July, 1976, 646–652; CAiii, 462

“Current cost accounting does not add up” (criticism of the Sandilands (UK) proposals, with comment on D R Rickard, “Current cost accounting”, The Australian Accountant, May 1976), The Australian Accountant, September 1976, 490–496; CAiv, 240

“Fair financial reporting – in law and practice”, lecture at City University of New York, October 28; The Emanuel Saxe Distinguished Lectures in Accounting, 1976–77, 7–14; CAii, 241

“Accounting principles and practices – negotiated or dictated?”, Accounting Research Convocation, University of Alabama, November 18; Proceedings, 1–22, published January 1977; CAii, 249

1977

“The hard core of accounting” (ms January 1977) in S A Zeff and others (eds), Essays in Honor of William A Paton, Pioneer Accounting Theorist, University of Michigan, 1979, 73–89; CAi, 309; reprinted in G W Dean & M C Wells (eds), The Case for Continuously Contemporary Accounting, New York, Garland, 1984

“Inflation and business taxation”, Current Affairs Bulletin, Department of Adult Education, University of Sydney, March, 24–31; CAiv, 246

Accounting for inflation, Manawatu Accountants Students Society Invitation Lecture, Massey University, March 30; 27pp, in booklet with commentaries; CAiv, 257

“The delusions of replacement cost accounting”, Financial Analysts Journal, July-August, 48–52; CAiv, 287

“Inflation and the reform of accounting education”, Fourth International Conference on Accounting Education, Berlin, October 6; Proceedings, 27pp; CAii, 271

The integration of managerial and financial accounting, Karachi, October 20; see 8 – PUBLICATIONS – BOOKS, MONOGRAPHS, PAMPHLETS above

1978

“Historical accounting, new style”, The Management Accountant (India), February, 107–109

“The construction of accounting standards”, Papers of Western Australian State Congress of Australian Society of Accountants, Busselton, May 6; 12pp; CAii, 287

“The future of accounting: an accountant’s manifesto”, an address to the New South Wales Division of the Australian Society of Accountants, May 2, CAii, 313

“The Taxi company under CoCoA”, presented at Accounting Researchers International Symposium, Houston, May; Robert R Sterling and Arthur L Thomas (eds), Accounting for a Simplified Firm Owning Depreciating Assets, Scholars Book Company, Houston, 1979, 183–203; CAv, 311

“Stumbling towards an up-to-date accounting”, The Accounting Forum, Baruch College, City University of New York, December, 1–9

“The use and abuse of a notation: a history of an idea”, Abacus, December, 122–144; CAv, 332

“Discounted cash equivalents”, Abacus, December, 188–190; response to some comments of R Ma and others, same issue

1979

“The myths and the science of accounting”, University of California at Los Angeles Conference on Accounting, Organizations and Society, July 20; Accounting, Organizations and Society, 5, 1, 1980, 167–180; CAiii, 483

“Inflation accounting in the mining industry”, Papers, Silver City Accountants Silver Anniversary Convention, Broken Hill, September 15, 18pp; CAv, 355

“Inflation accounting: the law and the absurd”, The Accountants’ Journal, October 1979, 340–2; CAiv, 292

Review article – “Canning’s The Economics of Accountancy – After 50 Years”, The Accounting Review, October, 764–775; CAiii, 470

“Usefulness – the vanishing premise in accounting standard setting”, Abacus, December, 7192; CAii, 317

1980

“Government regulation” (of the accountancy profession), Papers, NSW State Congress of Australian Society of Accountants, Coffs Harbour, March 15; 8pp; CAii, 339

“Should accounting and audit standards be relaxed for small business?”, Papers, The Institute of Chartered Accountants in Australia Victorian Congress, Hobart, March, 4pp; CAii, 347

“Company accounting standards”, Papers, Australian Society of Accountants Regional Convention, Rockhampton, May 23, 12pp; CAii, 351

“Groundwork for accounting standards – or – 30 reasons for CoCoA”, a discussion paper presented in several US universities, October-November; CAv, 373 (see also entry at January 1975, “Twenty tests …”)

1981

“Regulation – the future of the accounting profession”, Papers, Australian Society of Accountants State Congress, Sydney, February 12, 10pp; CAii, 363

“The search for system in financial calculation”, Abacus, June, 68–72

“Financial statements, asset valuation and the neutrality principle”, in Bilancio di Esercizio e Amministrazione della Impresa, Studi in onore di Pietro Onida, Milan, 131–150; CAv, 401

1982

“Edwards and Bell on income measurement in retrospect”, Abacus, June, 3–39; CAiv, 297. (A 16 page ms, “Different approaches to current value accounting: comment on a paper of Professor P. W. Bell” was prepared for the AAANZ 1981 annual conference, August, Canberra. The “retrospect” was a revision and extension of the 1981 “comment”.)

(with W A A Maguire) “Responses to financial information: A South African study”, The South African Chartered Accountant, December 1982, 494–496, January 1983, 2–5

1983

“Accounting – ‘one of the finest inventions of the human spirit’”, Deloitte Haskins & Sells Distinguished Lecture in the University of Edinburgh, April 14; in Contemporary Issues in Accounting, Pitman Publishing, 1984, 131–152; CAv, 451; reprinted in Contemporary Accounting Research, Fall 1984, 1–22

“Accounting for foreign business”, Abacus, June, 14–28; CAv, 474 (extension and variation of “Accounting for foreign subsidiaries under CoCoA”, writtten for T Sri Ramanathan for Conference in Berlin, August 1980; submitted to The Accounting Review, August 1981, rejected)

1984

(with William S Hopwood and James C McKeown) “The relevance of varieties of accounting information: a U.S.A. survey”, Abacus, December, 99–110

“Pursuit of an ideal” (a reply to a comment of George J. Benston on “Accounting – ‘one of the finest inventions…”’), Contemporary Accounting Research, Fall, 58–63

1985

“The functional utility of resale price accounting”, a summary of 4900 responses to inquiries made, with local collaboration, in Australia, Canada, New Zealand, South Africa and United States, International Journal of Accounting Education and Research, Fall, 53–70; CAv, 489; for an additional survey on the same pattern, of respondents in Singapore, see “1987, Financial information and decision making …”, under 8 – PUBLICATIONS – BOOKS, MONOGRAPHS, PAMPHLETS above

1986

“Accounting education for the 21st century”, Proceedings of South-East Asian University Accounting Teachers’ Conference, Singapore, April 28, Abacus, September 1987, 18–29; CAvi, 13

1987

“Accounting as financial instrumentation”, presented in Waseda University, Graduate students’ seminar, October 3; Economia Aziendale, December 1992, 439–451; CAvi

“Mathematical and empirical laws in accounting”, presented in Hokkaigakuen University, October 12; Journal of Economics, Hokkaigakuen University, October 1987, 1–16; later version, “Metrical and empirical laws in accounting”, see 1991

1988

“Time in accounting”, Fifth World Congress of Accounting Historians, Sydney, August, Abacus, March 1989, 7–21; CAvi, 51

1989

Review article – “A new era in corporate reporting?”, (on Institute of Chartered Accountants of Scotland Research Committee, Making Corporate Reports Valuable, 1988), The Accountant’s Magazine, February, 26–28; CAvi, 66

(with P W Wolnizer) “A true and fair view of position and results: the historical background”, Deakin University, School of Management research seminar, October 20; Accounting, Business and Financial History, April 1991, 197–213; revision of a paper presented to the Congress of the European Accounting Association, Budapest, April 1990; reprinted in G G Kaufman (ed), Research in Financial Services Private and Public Policy, vol. 5, 1993, Greenwich, Conn., JAI Press, 1–17; CAvi, 85

1990

(with P W Wolnizer) “A true and fair view of financial position”, Company and Securities Law Journal, December 1990, 353–368, revision of a paper presented to the Congress of the European Accounting Association, Budapest, April 1990; 1989 version, Economia Aziendale, August 1991, 183–203; CAvi, 69

“Novocastrian graduation”, occasional address, on admission to the degree of Doctor of Science honoris causa in The University of Newcastle, May 11; presiding, the Chancellor, the Honourable Justice Elizabeth Evatt, AO.; CAvi, 102

“Positive accounting theory and the P A Cult”, presented at Australian National University, May 16; University of New South Wales, August 24; Macquarie University, April 16, 1991; Abacus, March 1993, 1–26; CAvi, 105

1991

“Accounting and corporate morality – the ethical cringe”, address to Sydney University Pacioli Society, May; published under title, “The ethical cringe”, The Australian Accountant, July, 18–24; revised version, under full title, Australian Journal of Corporate Law, vol. 1 no. 1 September, 9–21; CAvi, 131

“Let us now praise famous men… (Ecclesiasticus xliv, 1)”, response on induction (in Nashville, Tennessee) to the Accounting Hall of Fame, Ohio State University, August 13; presiding, William Bentz; presenting, Murray Wells, Dan Jensen; Accounting Historians Journal, June 1992, 83–85; CAvi, 147

“An educational scandal”, address before Newcastle Town and Gown, November 13; CAvi, 149

“Metrical and empirical laws in accounting”; revision of “Mathematical and empirical laws in accounting”; see 1987; Accounting Horizons, December 1991, 1–15; CAvi, 36

“An academic apprenticeship”, Accounting History, v.3, no.1, 16–24; reprinted in G D Carnegie & P W Wolnizer (eds), Accounting History Newsletter 1980–1989 and Accounting History, 1989–1994, A tribute to Robert William Gibson, New York, Garland, 1996; CAvi, 152

1992

“The poverty of accounting discourse”, mimeo., Syme Monash discussion paper series 2/92, presented in Monash University, Caulfield, August 25, to Victorian academics and accountants from private and public sectors; Abacus, October 1999, 241–251; CAvi, 163

“Floccinaucinihilipilification in accounting”, Monash University, Caulfield, staff seminar, August 27; under title, “Floccinaucinihilipilification in accounting – does it matter?”, Australian Accounting Review, March 1996, 16–22; CAvi, 174

1993

“Historical cost – Tale of a false creed”, presented by M J R Gaffikin (in the absence of the author), before The Swedish Accounting Research Colloquium (Umea University, Sweden, April 26; thence reprinted as an Occasional Paper), and the annual conference of the European Accounting Association, Turku, Finland, April); Victorian academics research seminar, Monash University, Caulfield, September 14; Accounting Horizons, March 1994, 76–89; CAvi, 181

“Knowledge and accountability”, occasional address, on admission to the degree of Doctor of Science honoris causa, at the University of Wollongong, May 13; presiding, the Chancellor, the Honourable Robert M Hope AC; CAvi, 195

1994

“Research! – but what of practice?”, plenary address before the annual conference of the Accounting Association of Australia and New Zealand, Wollongong, July 4; CAvi, 198

“Ends, ways, means and conceptual frameworks”, presented at Syme-Monash research seminar, August 2; Abacus, September 1996, 119–132; CAvi, 202

1995

“Price variation and inflation accounting research”, in S Jones, C Romano & J Ratnatunga (eds), Accounting Theory, A Contemporary Review, Sydney, Harcourt Brace, 75–96; CAvi, 216

“The case for simplicity in accounting”, Syme-Monash research seminar, March 28; Abacus, June 1999, CAvi, 240

“In quest of a framework”, Asia-Pacific Journal of Accounting, December, 2–12; CAvi, 257

1996

“Irving Fisher (1867–1947)”, in M Chatfield & R Vangermeersch (eds), A History of Accounting: An International Encyclopedia, New York, Garland, 254–255; CAvi, 268

1997

“Sterling as scholar”, in T A Lee & P W Wolnizer (eds), The Quest for a Science of Accounting, An Anthology of the Research of Robert R. Sterling, New York, Garland, xvii–xxxi; CAvi, 269