This book is a resource book for the comprehensive study of the development of accounting thought. It is designed to facilitate the study of the original works and stimulate further study of important accounting theory forbears. It covers:

  • accounting theory
  • accounting concepts of profit
  • financial accounting and the foundations of accounting measurement
  • accounting evaluation and economic behaviour.

chapter 2|3 pages

Charles Ezra Sparague

The Philosophy of Accounts

chapter 3|3 pages

Henry Rand Hatfield

Accounting: Its Principles and Some of its Problems

chapter 3a|6 pages


chapter 4|6 pages

William Andrew Paton

Accounting Theory – With Special Reference to the Corporate Enterprise

chapter 5|2 pages

John Bennett Canning

The Economics of Accountancy

chapter 6|3 pages

Dr Scott

The Cultural Significance of Accounts

chapter 7|3 pages

Henry Whitcomb Sweeney

Stabilised Accounting

chapter 8|4 pages

Stephen Gilman

Accounting Concepts of Profit

chapter 9|5 pages

K F Macneal

Truth in Accounting

chapter 10|24 pages

George Oliver May

Financial Accounting; A Distillation of Experience

chapter 11|11 pages

William Joseph Vatter

The Fund Theory of Accounting

chapter 12|6 pages

Ananias Charles Littleton

Structure of Accounting Theory

chapter 12a|11 pages

The Accounting Review

The Contributions of A. C. Littleton to Accounting Thought and Practice

chapter 13|4 pages

Maurice Moonitz

The Basic Postulates of Accounting

chapter 14|4 pages

Edgar Owen Edwards

The Theory and Measurement of Business Income (with P W Bell)

chapter 14a|12 pages

Edwards and Bell on Business Income

chapter 15|3 pages

Richard Victor Mattessich

Accounting and Analytical Methods

chapter 15a|19 pages

Reviewer's Corner

Accounting and Analytical Methods: A Review Article *

chapter 16|11 pages

R J Chambers

Accounting, Evaluation and Economic Behavior

chapter 17|4 pages

Yuji Ijiri

The Foundations of Accounting Measurements

chapter 17a|13 pages

Reviewer's Corner

The Foundations of Accounting Measurement

chapter 18|3 pages

Robert R Sterling

The Theory of the Measurement of Enterprise Income

chapter 18a|20 pages

Richard Mattessich

The Market Value Method According to Sterling 1 A Review Article

chapter 19|17 pages

Trevor Ellison Gambling

Societal Accounting Beyond the Conventions of Accounting