Tracing Intellectual Origins in Accounting

Stephen A. Zeff

11 citations0/0 files storedAccounting Historians Journal

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Accounting Theory and Financial Reporting Accounting and Organizational Management Accounting Education and Careers

Abstract

ABSTRACT This paper seeks to track the intellectual evolution of four important streams of thought in the American accounting literature, tracing them back to their originating expressions. The four streams are decision usefulness in both management accounting and financial accounting, futurity in financial accounting, the literature on general price-level accounting, and consolidation goodwill in business combinations.

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1987Relevance Lost: The Rise and Fall of Management Accounting 2010Cost Accounting: A Managerial Emphasis,2007From Higher Aims to Hired Hands 1961The Theory and Measurement of Business Income 1906The nature of capital and income 1959Higher Education for Business 1911The Purchasing Power of Money.1940An introduction to corporate accounting standards

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