THE WORK OF THE SPECIAL COMMITTEE ON RESEARCH PROGRAM

Stephen A. Zeff

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting Education and Careers

Abstract

This article begins by recounting the circumstances that led to the AICPA's decision in 1957 to appoint a special committee to recommend a stronger research program to support the process of establishing accounting principles. It then proceeds to examine in depth the committee's sometimes difficult deliberations that eventually led to a unanimous report, in which it recommended the creation of an Accounting Principles Board and an enlarged accounting research division within the Institute. In the course of the article, the author brings out the strong philosophical differences among several of the Big Eight accounting firms that had been impeding the work of the Committee on Accounting Procedure and that also intruded into the Special Committee's deliberations.

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References

1964POSTULATES, PRINCIPLES AND RESEARCH IN ACCOUNTING.2012Forging Accounting Principles in Five Countries: A History and an Analysis of Trends 1961The basic postulates of accounting 1919Principles of accounting 1939Accounting Concepts of Profit 1970A dictionary for accountants 1965Inventory of generally accepted accounting principles for business enterprises 1992The SEC's Ban on Upward Asset Revaluations and the Disclosure of Current Values

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2007THE SEC PREEMPTS THE ACCOUNTING PRINCIPLES BOARD IN 1965: THE CLASSIFICATION OF THE DEFERRED TAX CREDIT RELATING TO INSTALLMENT SALES

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