ABSTRACT
This book concerns developments in the history of one accounting idea. It discusses cash flow accounting and, as such, relates what can only be described as a ‘recycled’ accounting problem. Cash flow accounting is the oldest form of monetary accounting, preceding the now conventional accrual and allocation-based accounting. Largely ignored in accounting literature since the early 1950s, this collection concentrates on Lee’s work and provides the reader not only with a relevant selection of his writings on the subject since 1971, but also with a structured collection that explains the way in his thinking has developed on the subject and focuses on relevant influences.
TABLE OF CONTENTS
part 1|18 pages
Review and History
part 2|18 pages
Initial Ideas
part 3|30 pages
Early Argument
chapter 4|3 pages
Students' Section (Pages 198 to 200)
part 4|56 pages
Extending the Argument
part 5|28 pages
A Major Extension
part 6|36 pages
Obtaining the Data
part 7|36 pages
Analysis of Entities
part 8|43 pages
Empirical Findings
part 9|19 pages
Criticisms