Time in Accounting

R. J. Chambers

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Accounting Theory and Financial Reporting Accounting and Organizational Management Accounting and Financial Management

Abstract

All actions and the financial consequences of all actions are uniquely dated. The dates of actions and consequences are essential elements of their description and essential inputs to their understanding. However, in the course of time, the temporal uniqueness of financial events has come to be disregarded in periodical aggregative accounting. To this dereliction is attributable much of the confusion in argument and infelicity in practice that has stultified the striving for a perennially serviceable style of accounting.

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1970Decision, Order and Time in Human Affairs 1957Studies in the History of Accounting.1949SCIENTIFIC BOOKKEEPING AND THE RISE OF CAPITALISM 1936The Development of the Business Corporation in England, 1800–1867 1962The Theory and Measurement of Business Income 1962Structure of accounting theory 1939Accounting Concepts of Profit 1992Accounting: A Management Approach

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