Accounting Theory: Essays by Carl Thomas Devine

Accounting Theory: Essays by Carl Thomas Devine

Volumn , Issue , 2004, Pages 1-134

  Hendrickson, Harvey S ^b   Williams, Paul F ^a  

^a NORTH CAROLINA STATE UNIVERSITY   (United States)

^b NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84906292216     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.4324/9780203409053     Document Type: Book

References (27)

1. McCloskey, D. N., If You’re So Smart: The Narrative of Economic Expertise, Chicago: The University of Chicago Press, 1990, p. 75.
2. C. Edward Arrington and Anthony G. Puxty, “Accounting, Interests, and Rationality: A Communicative Relation,” Critical Perspectives on Accounting, 1991 (2), pp. 37-8.
3. D. R. Scott, “The Basis for Accounting Principles,” The Accounting Review, December 1941, pp. 341-9.
4. Christian fundamentalists emphasize sheer faith in the revelations given in historical texts and in early interpretations. Thomas Aquinas is a leading exemplar of the use of Aristotelian logic to deduce specific points of ethics. Some interpretations deduced just laws, usurious lending rates, unfair wage payments and just prices to restrain individual self-interest. Others inferred God’s pleasure and beneficence from a healthy bottom line. For accounting treatments, see Brother LaSalle, “An Approach to Ethics,” The Accounting Review, October 1954, pp. 687-9;
5. Leonard Spacek, “A Suggested Solution to the Principles Dilemma,” The Accounting Review, April 1964, pp. 275-84.
6. Perry Mason, “The 1948 Statement of Concepts and Standards,” The Accounting Review, April 1950, pp. 137-8.
7. James G. March and Herbert A. Simon, Organizations (New York:John Wiley & Sons, Inc., 1958), pp. 161-2.
8. John B. Canning, The Economics of Accountancy (New York: The Ronald Press Company, 1929), p. 326.
9. Maurice Moonitz and Charles C. Staehling, Accounting: An Analysis of its Problems, Volume I (Brooklyn: The Foundation Press, Inc., 1952), pp. 107-212.
10. Maurice Moonitz, The Basic Postulates of Accounting, Accounting Research Study No. 1 (New York: AICPA, 1961).
11. Robert T. Sprouse and Maurice Moonitz. A Tentative Set of Broad Accounting Principles for Business Enterprises, Accounting Research Study No. 3 (New York: AICPA, 1962).
12. C. West Churchman, The Design of Inquiring Systems: Basic Concepts of Systems and Organization (New York: Basic Books, Inc., Publishers, 1971), p. 164.
13. Richard Mattessich, “On the Evolution of Theory Construction in Accounting: A Personal Account,” Modern Accounting Research: History, Ethical backgrounds of leading accountants 39 Survey, and Guide, Research Monograph 7 (Vancouver: The Canadian Certified General Accountants’ Research Foundation, 1984), p. 34.
14. Paul Grady, Inventory of Generally Accepted Accounting Principles for Business Enterprises, Accounting Research Study No. 7 (New York:AICPA, 1965).
15. R. J. Chambers, “A Matter of Principle,” The Accounting Review, July 1966, p. 444; reprinted in R. J. Chambers, Accounting Finance and Management (Sydney: Arthur Andersen & Co., 1969), pp. 243-4.
16. R. J. Chambers, Accounting Finance and Management (Sydney: Arthur Andersen & Co., 1969), p. 509.
17. D. R. Scott, “The Basis for Accounting Principles,” The Accounting Review, December 1941, pp. 341-9.
18. Brother LaSalle, “An Approach to Ethics,” The Accounting Review, October 1954, pp. 687-9.
19. Maurice Moonitz, The Basic Postulates of Accounting, Accounting Research Study No. 1 (New York: AICPA, 1961), pp. 56-7.
20. Leonard Spacek, “A Suggested Solution to the Principles Dilemma,” The Accounting Review, April 1964, pp. 279, 283. This rambling discourse begins with sharp criticism of professional practices, but also shows his budding efforts to find a basis for more general ethical guidelines.
21. Claude E. Shannon and Warren Weaver, The Mathematical Theory of Communication (Urbana: The University of Illinois Press, 1949, 1964).
22. Yuji Ijiri, Triple-Entry Bookkeeping and Income Momentum, Studies in Accounting Research No. 18 (Sarasota: American Accounting Association, 1982).
23. David Braybrooke and Charles E. Lindblom, A Strategy of Decision (New York:The Free Press, 1963), pp. 203-23.
24. Robert E. Lucas, Jr, recipient of Nobel prize in Economic Science, 1995; see, for example, Robert E. Lucas, Jr. and Thomas J. Sargent, Editors, Rational Expectations and Econometric Practice (Minneapolis: The University of Minnesota Press, 1981).
25. Charles Christenson, Book review of C. West Churchman, “The Systems Approach and Its Enemies,” Journal of Enterprise Management, Vol. 3, No. 1, 1981, p. 199.
26. “The Realist-Instrumentalist Controversy,” Philosophy, Science, and Method, Essays in Honor of Ernest Nagel (New York: St Martin’s Press, 1969), pp. 200-18.
27. Martin J. Bechmann, Dynamic Programming for Economic Decisions (Berlin: Springer-Verlag, 1968)