Creative compliance and behaviour in response to mandatory changes in accounting policy: Three cases from pre-Dearing Britain

Accounting History

Volumn 4, Issue 1, 1999, Pages 31-58

  Rutherford, Brian A ^a  

^a UNIVERSITY OF KENT   (United Kingdom)

Author keywords

Creative compliance; Depreciation; Financial reporting standardisation; Long term contracts; Property

Indexed keywords

EID: 19944372005     PISSN: 10323732     EISSN: 17493374     Source Type: Journal    
DOI: 10.1177/103237329900400103     Document Type: Article

References (47)

1. Accountancy, (1987), "Depreciation Controversy", Accountancy, February, p.7-7.
2. Accountancy, (1990), "Pubs That Don't Lose Their Value", Accountancy, September, p.34-34.
3. Accountancy Age, (1975), "'Bad Accountancy' Attack on New Stocks Standard", Accountancy Age, 29 August, p.3-3.
4. Accountancy Age, (1976), "Industrial Challenge to Stocks Standard Fails", Accountancy Age, 3 September, p. 1-1.
5. Accountancy Age, (1977), "Fairclough Takes Swipe at 'Unrealistic' Standard", Accountancy Age, 15 April, p.5-5.
6. Accountancy Age, (1979a), "'Lunacy' Claim on Depreciation Rule", Accountancy Age, 27 April, p.2-2.
7. Accountancy Age, (1979b), "More Firms Resist Depreciation Rule", Accountancy Age, 1 June, p.3-3.
8. Accountants Weekly, (1978a), "Builders Dig Heels in Over SSAP9", Accountants Weekly, 2 June, p.3-3.
9. Accountants Weekly, (1978b), "Well-Kept Pubs Last Forever, Say Brewers", Accountants Weekly, 30 June, p.5-5.
10. Accountants Weekly, (1979a), "Brewers Froth at Annual Revaluation", Accountants Weekly, 26 October, p.8-8.
11. Accountants Weekly, (1979b), "Depreciation Row Still Brewing", Accountants Weekly, 12 January, p.5-5.
12. Accountants Weekly, (1980), "SSAP9: Tysons is Now in Step", Accountants Weekly, 13 June, p.4-4.
13. Accounting Standards Committee, (1977), Statement of Standard Accounting Practice 12, "Accounting for Depreciation", London: Institute of Chartered Accountants in England and Wales.
14. Accounting Standards Committee, (1982), A Review of SSAP12: Accounting for Depreciation, London: Accounting Standards Committee.
15. Accounting Standards Committee, (1987a), Statement of Standard Accounting Practice 12, "Accounting for Depreciation", London: Institute of Chartered Accountants in England and Wales.
16. Accounting Standards Committee, (1987b), Exposure Draft 37, "Accounting for Depreciation", London: Accounting Standards Committee.
17. Accounting Standards Committee, (1987c), TR648: Statement on the Publication of SSAPI 2 (Revised): Accounting for Depreciation, London: Accounting Standards Committee.
18. Accounting Standards Steering Committee, (1971), Statement of Standard Accounting Practice 2, "Disclosure of Accounting Policies", London: Institute of Chartered Accountants in England and Wales.
19. Accounting Standards Steering Committee, (1975), Statement of Standard Accounting Practice 9, "Stocks and Work in Progress", London: Institute of Chartered Accountants in England and Wales.
20. Amershi, A.H., Demski, J.S. and Wolfson, M.A., (1982), "Strategic Behaviour and Regulation Research in Accounting", Journal of Accounting and Public Policy, Vol.1, No.1, pp.19-32.
21. Blake, J., (1992), "A Classification System for Economic Consequences Issues in Accounting Regulation", Accounting and Business Research, Vol.22, No.4, pp.305-321.
22. Carey, A., (1993), Depreciation: The Time for Change, London: Institute of Chartered Accountants in England and Wales.
23. Davies, M., Paterson, R. and Wilson, A., (1997), UK GAAP: Generally Accepted Accounting Practice in the United Kingdom, fifth edition; Basingstoke, Hants.: Macmillan.
24. Dearing, Sir Ron, (1988), The Making of Accounting Standards, Report of the Review Committee under the Chairmanship of Sir Ron Dearing, London: Institute of Chartered Accountants in England and Wales.
25. Ebling, P., (1987), "A Better Appreciation of Depreciation", Accountancy, March, p.26-26.
26. Economist, (1968), "Matters of Fact and Judgement", Economist, 3 August, p.68-68.
27. General Electric Company Limited, (1976), Report and Accounts for the Year Ended 31 March 1976, London: G.E.C.
28. General Electric Company Limited, (1977), Report and Accounts for the Year Ended 31 March 1977, London: G.E.C.
29. General Electric Company Limited, (1982), Report and Accounts for the Year Ended 31 March 1982, London: G.E.C.
30. Institute of Chartered Accountants in England and Wales, (1970), Survey of Published Accounts 1968-1969, London: Institute of Chartered Accountants in England and Wales.
31. Institute of Chartered Accountants in England and Wales, (1973), Survey of Published Accounts 1972-1973, London: Institute of Chartered Accountants in England and Wales.
32. Institute of Chartered Accountants in England and Wales, (1980), Survey of Published Accounts 1980, London: Institute of Chartered Accountants in England and Wales.
33. Institute of Chartered Accountants in England and Wales, (1983), Financial Reporting 1983-84: A Survey of UK Published Accounts, London: Institute of Chartered Accountants in England and Wales.
34. Kaplan, S.E. and Rutland, R.G., (1991), "Positive Theory, Rationality and Accounting Regulation", Critical Perspectives on Accounting, Vol.2, No.4, pp.361-374.
35. Kelly, L., (1982), "Corporate Lobbying and Changes in Financing or Operating Activities in Reaction to FAS8", Journal of Accounting and Public Policy, Vol.1, No.2, pp.153-173.
36. Kelly, L., (1985), "Corporate Management Lobbying on FRS8: Some Further Evidence", Journal of Accounting Research, Vol.23, No.2, pp.619-632.
37. Mansell, S., (1977), "Breaking Down the Work-in-Progress Disparity", Accountants Weekly, 3/10 June, pp.10-11.
38. McBarnet, D. and Whelan, C., (1991) "The Elusive Spirit of The Law: Formalism and the Struggle for Control", The Modern Law Review, Vol.54, No.4, pp.848-873.
39. Sober, P., (1982), "Accounting Standards and the Property Investment Company", Accountancy, April, pp.56-57.
40. Sutton, T.G., (1988), "The Proposed Introduction of Current Cost Accounting in the UK: Determinants of Corporate Preference", Journal ofAccounting and Economics, Vol. 10, No. 1, pp. 127-149.
41. Taylor, P. and Turley, S., (1986), The Regulation of Accounting, Oxford: Basil Blackwell.
42. Thomas, A.L., (1977), "Allocation: The Fallacy and the Theorists" in W.T. Baxter and S. Davidson (eds.), Studies in Accounting, third edition; London: Institute of Chartered Accountants in England and Wales.
43. Watts, R.L. and Zimmerman, J.L., (1978), "Towards a Positive Theory of the Determination of Accounting Standards", Accounting Review, Vol.53, No.1, pp.112-134.
44. Watts, R.L. and Zimmerman, J.L., (1986), Positive Accounting Theory, Englewood Cliffs, New Jersey: Prentice-Hall.
45. Watts, R.L. and Zimmerman, J.L., (1990), "Positive Accounting Theory: A Ten Year Perspective", Accounting Review, Vol.65, No. 1, pp. 131-156.
46. Whittred, G. and Zimmer, I., (1988), Financial Accounting: Incentive Effects and Economic Consequences, Sydney: Holt, Rinehart and Winston.
47. Williams, P.F., (1989), "The Logic of Positive Accounting Research", Accounting, Organizations and Society, Vol.14, No.5/6, pp.455-468.