ABSTRACT

When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.

chapter |18 pages

Raymond Chambers (b. 1917)

Determined seeker of truth and fairness

chapter |19 pages

Martti Saario (1906–88)

The developer of Finnish accounting theory

chapter |24 pages

Gino Zappa (1879–1960)

Accounting revolutionary

chapter |17 pages

Kiyoshi Kurosawa (1902–90)

An intellectual portrait

chapter |19 pages

Edward Stamp (1928–86)

A crusader for standards

chapter |16 pages

Henry Rand Hatfield (1866–1945)

‘Life and humor in the dust of ledgers'

chapter |10 pages

William A. Paton (1889–1991)

Theorist and educator

chapter |30 pages

Truth in Accounting

The ordeal of Kenneth MacNeal (1895–1972)