Description
Book SynopsisThis latest volume of Studies in the Development of Accounting Thought, edited by Martin E. Persson, contains ten manuscripts, seven being previously unpublished, authored by C. Richard Baker during an academic career that spans four decades.
Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory is divided into two thematic sections. The first covers developments in accounting thought on financial reporting and the accountancy profession, whereas the second section covers developments related to accounting measurements and theory.
The historical examination of the development of accounting thought serves as a unifying theme throughout this edited volume, which attempts to pick up on various understudied threads of academic and professional initiatives over the past several hundred years. The material is of value to anyone interested in the intellectual history of the accounting discipline.
Table of ContentsSection 1: Financial Reporting and the Accountancy Profession
Chapter 1. Contrasting Institutional Logics: Historical Development of the Public Accountancy Professions in the United Kingdom and France
Chapter 2. A Brief History of the United States Standard Auditor’s Report
Chapter 3. The History of Accounting Standards-Setting in the United States Prior to the Creation of the Committee on Accounting Procedure
Chapter 4. The Influence of Accounting Theory on the FASB Conceptual Framework
Chapter 5. The Role of Financial Reporting in Corporate Governance
Section 2: Accounting Measurements and Theory
Chapter 6. A Genealogy of Positivist and Critical Accounting Research
Chapter 7. Principles versus Rules-Based Accounting Standards
Chapter 8. The Concept of Prudence in Accounting
Chapter 9. The Challenge of Measuring Intangibles: Insights from Brand Valuation
Chapter 10. The Concept of Measurement in Financial Reporting
