메뉴 건너뛰기




Volumn 40, Issue 3, 2004, Pages 280-320

Accounting principles, internal conflict and the state: The case of the ICAEW, 1948–1966

Author keywords

Industrial accountants; Inflation; Institute of chartered accountants in England and Wales; Practising accountants; Recommendations on accounting principles

Indexed keywords


EID: 84978826564     PISSN: 00013072     EISSN: 14676281     Source Type: Journal    
DOI: 10.1111/j.1467-6281.2004.00160.x     Document Type: Article
Times cited : (12)

References (70)
  • 1
    • 85040439203 scopus 로고    scopus 로고
    • Ms.28420/4; Ms.28423; Ms.28424; Ms.28432/19–20, 22
    • Guildhall Library Archives: Ms.28420/4; Ms.28423; Ms.28424; Ms.28432/19–20, 22.
  • 2
    • 85040431122 scopus 로고
    • Council Minutes Books O–P, R, T; GASC Minutes Books A–B; GP&F Committee Minutes Book J; P&L Committee Minutes Books E–Q; T&R Committee Minutes Books B–D; TSC Minutes Book C; Various Sub-Committee Minutes Books A–B; File 12-5-16; File 12-32-1; File 12-43-2; File 14-5-15; File 14-5-20; ICAEW membership list
    • ICAEW Archives: Council Minutes Books O–P, R, T; GASC Minutes Books A–B; GP&F Committee Minutes Book J; P&L Committee Minutes Books E–Q; T&R Committee Minutes Books B–D; TSC Minutes Book C; Various Sub-Committee Minutes Books A–B; File 12-5-16; File 12-32-1; File 12-43-2; File 14-5-15; File 14-5-20; ICAEW membership list, 1939.
    • (1939)
  • 4
    • 84948194335 scopus 로고
    • London, ASC
    • Accounting Standards Committee, ED18, Current Cost Accounting, London, ASC, 1976.
    • (1976) Current Cost Accounting
  • 5
    • 84909145759 scopus 로고
    • SSAP 16, London, ASC
    • Accounting Standards Committee, SSAP 16, Current Cost Accounting, London, ASC, 1980.
    • (1980) Current Cost Accounting
  • 7
    • 84984135835 scopus 로고
    • Value to the Owner: A Review and Critique
    • Ashton, R. K., ‘Value to the Owner: A Review and Critique’, Abacus, March 1987.
    • (1987) Abacus
    • Ashton, R.K.1
  • 9
    • 85040425059 scopus 로고
    • The Maintenance of Real Capital
    • Bray, F. S., ‘The Maintenance of Real Capital’, The Accountant, 16 February 1946.
    • (1946) The Accountant
    • Bray, F.S.1
  • 10
    • 85040421312 scopus 로고
    • Economic Accounting—I
    • Bray, F. S., ‘Economic Accounting—I’, The Accountant, 19 April 1947a.
    • (1947) The Accountant
    • Bray, F.S.1
  • 11
    • 85040408080 scopus 로고
    • Economic Accounting—II
    • Bray, F. S., ‘Economic Accounting—II’, The Accountant, 26 April 1947b.
    • (1947) The Accountant
    • Bray, F.S.1
  • 12
    • 85040427028 scopus 로고
    • The New Accounting
    • Bray, F. S., ‘The New Accounting’, The Accountant, 11 September 1948a.
    • (1948) The Accountant
    • Bray, F.S.1
  • 13
    • 85040390771 scopus 로고
    • The American Institute on Depreciation
    • Bray, F. S., ‘The American Institute on Depreciation’, The Accountant, 4 December 1948b.
    • (1948) The Accountant
    • Bray, F.S.1
  • 14
    • 0348112508 scopus 로고
    • Replacement Cost: A Historical Look
    • Boer, G., ‘Replacement Cost: A Historical Look’, The Accounting Review, January 1966.
    • (1966) The Accounting Review
    • Boer, G.1
  • 15
    • 84909011690 scopus 로고
    • Financial Reporting in an Age of Inflation
    • Burton, J. C., ‘Financial Reporting in an Age of Inflation’, Journal of Accountancy, February 1975.
    • (1975) Journal of Accountancy
    • Burton, J.C.1
  • 16
    • 84984092251 scopus 로고
    • Inflation Accounting and the Accidents of History
    • Clarke, F. L., ‘Inflation Accounting and the Accidents of History’, Abacus, December 1980.
    • (1980) Abacus
    • Clarke, F.L.1
  • 17
    • 84984103119 scopus 로고
    • Schmidt's Betriebswirtschaft Theory
    • Clarke, F. L., and G. W. Dean, ‘Schmidt's Betriebswirtschaft Theory’, Abacus, September 1986.
    • (1986) Abacus
    • Clarke, F.L.1    Dean, G.W.2
  • 18
    • 85040400570 scopus 로고
    • Is Accounting Really Necessary?
    • Clayton, J., ‘Is Accounting Really Necessary?’, The Accountant, 25 November 1950.
    • (1950) The Accountant
    • Clayton, J.1
  • 19
    • 85040396629 scopus 로고
    • Are the Figures Any Use?
    • Clayton, J., ‘Are the Figures Any Use?’, The Accountant, 1 March 1952.
    • (1952) The Accountant
    • Clayton, J.1
  • 21
    • 85040418530 scopus 로고
    • Depreciation Policy
    • Davison, E. H., ‘Depreciation Policy’, The Accountant, 20 December 1947.
    • (1947) The Accountant
    • Davison, E.H.1
  • 23
    • 85040419647 scopus 로고
    • Accounting and Inflation: Mr F. R. M. de Paula's Advice to Students
    • De Paula, F. R. M., ‘Accounting and Inflation: Mr F. R. M. de Paula's Advice to Students’, The Accountant, 1 November 1952.
    • (1952) The Accountant
    • De Paula, F.R.M.1
  • 26
    • 0000524272 scopus 로고
    • Role Relations and Value Adaptation: A Study of the Professional Accountant in Industry
    • Hastings, A., and C. R. Hinings, ‘Role Relations and Value Adaptation: A Study of the Professional Accountant in Industry’, Sociology, Vol. 4, No. 3, 1970.
    • (1970) Sociology , vol.4 , Issue.3
    • Hastings, A.1    Hinings, C.R.2
  • 27
    • 85040383368 scopus 로고
    • Rising Prices Due to Inflation
    • Howitt, H., ‘Rising Prices Due to Inflation’, The Accountant, 12 April 1952.
    • (1952) The Accountant
    • Howitt, H.1
  • 29
    • 0002580516 scopus 로고
    • Accounting Concepts and Behavioural Hypotheses
    • Gynther, R. S., ‘Accounting Concepts and Behavioural Hypotheses’, The Accounting Review, April 1967.
    • (1967) The Accounting Review
    • Gynther, R.S.1
  • 32
    • 85040393711 scopus 로고
    • Accounting Principles: Their Use in Determining the State of Affairs and Profit and Loss of a Business
    • Lawson, W. H., ‘Accounting Principles: Their Use in Determining the State of Affairs and Profit and Loss of a Business’, The Accountant, 28 February 1953.
    • (1953) The Accountant
    • Lawson, W.H.1
  • 34
    • 84970437521 scopus 로고
    • Social Closure and Occupational Registration
    • Macdonald, K. M., ‘Social Closure and Occupational Registration’, Sociology, Vol. 19, No. 4, 1985.
    • (1985) Sociology , vol.19 , Issue.4
    • Macdonald, K.M.1
  • 38
    • 84917251383 scopus 로고
    • Theodore Limperg and His Theory of Values and Costs
    • Mey, A., ‘Theodore Limperg and His Theory of Values and Costs’, Abacus, September 1966.
    • (1966) Abacus
    • Mey, A.1
  • 39
    • 34547329692 scopus 로고
    • Developing a Current Cost Accounting Standard
    • R. Leach, E. Stamp, (eds), Woodhead-Faulkner
    • Morpeth, D. S., ‘Developing a Current Cost Accounting Standard’, in R. Leach and E. Stamp (eds), British Accounting Standards: The First Ten Years, Woodhead-Faulkner, 1981.
    • (1981) British Accounting Standards: The First Ten Years
    • Morpeth, D.S.1
  • 40
    • 84963434628 scopus 로고
    • The End of a Familiar Inflation Accounting Cycle
    • Spring
    • Mumford, M. J., ‘The End of a Familiar Inflation Accounting Cycle’, Accounting and Business Research, Spring 1979.
    • (1979) Accounting and Business Research
    • Mumford, M.J.1
  • 41
    • 84950208293 scopus 로고
    • The 1952 Study, Accounting for Inflation: A Review Article
    • Winter
    • Mumford, M. J., ‘The 1952 Study, Accounting for Inflation: A Review Article’, Accounting and Business Research, Winter 1983.
    • (1983) Accounting and Business Research
    • Mumford, M.J.1
  • 42
    • 37249090985 scopus 로고
    • Chartered Accountants as Business Managers: An Oral History Perspective
    • Mumford, M. J., ‘Chartered Accountants as Business Managers: An Oral History Perspective’, Accounting, Business and Financial History, Vol. 1, No. 2, 1991.
    • (1991) Accounting, Business and Financial History , vol.1 , Issue.2
    • Mumford, M.J.1
  • 43
    • 0344237667 scopus 로고
    • The History of Financial Reporting in the U.K.
    • P. Walton, (ed.), Academic Press
    • Napier, C., ‘The History of Financial Reporting in the U.K.’, in P. Walton (ed.), European Financial Reporting: A History, Academic Press, 1995.
    • (1995) European Financial Reporting: A History
    • Napier, C.1
  • 44
    • 85040399323 scopus 로고
    • Changes in the Purchasing Power of Money—I
    • Parker, W. E., ‘Changes in the Purchasing Power of Money—I’, The Accountant, 3 November 1962a.
    • (1962) The Accountant
    • Parker, W.E.1
  • 45
    • 85040399323 scopus 로고
    • Changes in the Purchasing Power of Money—II
    • Parker, W. E., ‘Changes in the Purchasing Power of Money—II’, The Accountant, 10 November 1962b.
    • (1962) The Accountant
    • Parker, W.E.1
  • 46
    • 84948848590 scopus 로고
    • Accounting for Inflation
    • Parker, W. E., ‘Accounting for Inflation’, Accountancy, December 1971.
    • (1971) Accountancy
    • Parker, W.E.1
  • 47
    • 85040390059 scopus 로고
    • CPP Accounting: What Is the Argument Really About?
    • Parker, W. E., ‘CPP Accounting: What Is the Argument Really About?’, The Accountant, 3 April 1975.
    • (1975) The Accountant
    • Parker, W.E.1
  • 48
    • 85040413611 scopus 로고
    • The Trend of Taxation—I
    • Pears, S. J., ‘The Trend of Taxation—I’, The Accountant, 15 October 1949a.
    • (1949) The Accountant
    • Pears, S.J.1
  • 49
    • 85040393639 scopus 로고
    • The Trend of Taxation—II
    • Pears, S. J., ‘The Trend of Taxation—II’, The Accountant, 22 October 1949b.
    • (1949) The Accountant
    • Pears, S.J.1
  • 50
    • 85040423174 scopus 로고
    • The Trend of Taxation—III
    • Pears, S. J., ‘The Trend of Taxation—III’, The Accountant, 29 October 1949c.
    • (1949) The Accountant
    • Pears, S.J.1
  • 53
    • 20444484197 scopus 로고
    • The Importance of Replacement Value
    • Schmidt, F., ‘The Importance of Replacement Value’, The Accounting Review, September 1930.
    • (1930) The Accounting Review
    • Schmidt, F.1
  • 55
    • 84951487280 scopus 로고
    • The Institute and the Industrial Accountant
    • Smallpeice, B., ‘The Institute and the Industrial Accountant’, The Accountant, 22 July 1944.
    • (1944) The Accountant
    • Smallpeice, B.1
  • 56
    • 29244455180 scopus 로고
    • Houper & Bros, (reprinted by Holt, Rinehart and Winston, 1964)
    • Sweeney, H. W., Stabilized Accounting, Houper & Bros, 1936 (reprinted by Holt, Rinehart and Winston, 1964).
    • (1936) Stabilized Accounting
    • Sweeney, H.W.1
  • 57
    • 38149145446 scopus 로고
    • Inflation Accounting in a Theory of Calculation
    • Thompson, G., ‘Inflation Accounting in a Theory of Calculation’, Accounting, Organizations and Society, Vol. 12, No. 5, 1987.
    • (1987) Accounting, Organizations and Society , vol.12 , Issue.5
    • Thompson, G.1
  • 63
    • 20444497927 scopus 로고
    • The Lessons to be Learned From the Development of Inflation Accounting in the U.K.
    • Westwick, C. A., ‘The Lessons to be Learned From the Development of Inflation Accounting in the U.K.’, Accounting and Business Research, Autumn 1980.
    • (1980) Accounting and Business Research
    • Westwick, C.A.1
  • 64
    • 0002604987 scopus 로고
    • The British Contribution to Income Theory
    • M. Bromwich, A. Hopwood, (eds), Pitman
    • Whittington, G., ‘The British Contribution to Income Theory’, in M. Bromwich and A. Hopwood (eds), Essays in British Accounting Research, Pitman, 1981a.
    • (1981) Essays in British Accounting Research
    • Whittington, G.1
  • 65
    • 27744496713 scopus 로고
    • Inflation Accounting—What Next?
    • R. Leach, E. Stamp, (eds), Woodhead-Faulkner
    • Whittington, G., ‘Inflation Accounting—What Next?’, in R. Leach and E. Stamp (eds), British Accounting Standards: The First Ten Years, Woodhead-Faulkner, 1981b.
    • (1981) British Accounting Standards: The First Ten Years
    • Whittington, G.1
  • 66
    • 77649084690 scopus 로고
    • The LSE Triumvirate and its Contribution to Price Change Accounting
    • J. R. Edwards, (ed.), Routledge
    • Whittington, G., ‘The LSE Triumvirate and its Contribution to Price Change Accounting’, in J. R. Edwards (ed.), Twentieth-Century Accounting Thinkers, Routledge, 1994.
    • (1994) Twentieth-Century Accounting Thinkers
    • Whittington, G.1
  • 67
    • 14544306076 scopus 로고
    • Setting Accounting Standards in the U.K.: The Emergence of Private Accounting Bodies and Their Role in the Regulation of Public Accounting Practice
    • W. Streeck, P. C. Schmitter, (eds), Sage
    • Willmott, H. C., ‘Setting Accounting Standards in the U.K.: The Emergence of Private Accounting Bodies and Their Role in the Regulation of Public Accounting Practice’, in W. Streeck and P. C. Schmitter (eds), Private Interest Government: Beyond Market and State, Sage, 1985.
    • (1985) Private Interest Government: Beyond Market and State
    • Willmott, H.C.1
  • 68
    • 84955790665 scopus 로고
    • Maintaining Self-Regulation: Making “Interests” Coincide in Discourses on the Governance of the ICAEW
    • Willmott, H. C., D. J. Cooper and A. G. Puxty, ‘Maintaining Self-Regulation: Making “Interests” Coincide in Discourses on the Governance of the ICAEW’, Accounting, Auditing and Accountability Journal, Vol. 6, No. 1, 1993.
    • (1993) Accounting, Auditing and Accountability Journal , vol.6 , Issue.1
    • Willmott, H.C.1    Cooper, D.J.2    Puxty, A.G.3
  • 70
    • 85009275438 scopus 로고
    • Business Income and Price-Level Accounting, 1918–1935, Arno Press
    • Zeff, S. A., (ed.), Asset Appreciation, Business Income and Price-Level Accounting, 1918–1935, Arno Press, 1976.
    • (1976) Asset Appreciation
    • Zeff, S.A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.