ABSTRACT
This collection explores Kuhn’s 1970 perception of a scientific revolution in the form of a cyclical sequence of anomaly recognition; insecurity, alternative ideas, schools of thought and dominating practices. Cash flow reporting has become a dominant accounting practice which emerged from a developmental process of Kuhnian form. The text is constructed around the various stages identified by Kuhn and selected readings are categorised accordingly.
TABLE OF CONTENTS
part 1|38 pages
An Historical Review of Cash Flow Accounting
part 2|37 pages
Anomaly Recognition, Insecurity, and Initial Responses
chapter 6|7 pages
from H. Ross, “Present Discontents,” in Financial Statements: A Crusade for Current Values (Toronto: Sir Isaac Pitman, 1969), pp. 5–11
part 3|71 pages
Initial and Extended Cash Flow Reporting Arguments
chapter 12|10 pages
Let's Scrap the “Funds” Statement
part 4|149 pages
Demonstrating the Utility of Cash Flow Reporting
chapter 26|30 pages
1986 Competitive Manuscript Award
part 5|57 pages
Debating the Utility of Cash Flow Reporting
part 6|45 pages
Influencing Accounting Policy-Making