Studies in Accounting

Part 1: History 1. An Historical Defense of Book-keeping 2. Some Topics in the History of Financial Accounting in England, 1500-1900 Part 2: Asset Valuation and Income Theory 3. Income Measurement in a dynamic Economy 4. Economics and Accounting: The Uncongenial Twins 5. The Nature and Measurement of Income 6. The Economist’s Cost Concept and Business Problems 7. The Accounting Theory of Profit: An Analysis Based on Material From Practice 8. What’s Wrong with Accounting? 9. Capital Value and Income 10. Allocation: the Fallacy and the Theorists 11. Asset Values and Enterprise Income Part 3: Depreciation 12. Depreciation and Obsolescence as Factors in Costing Part 4: Price Change 13. An Application of Replacement Value Theory Part 4: The Accountant and the Community 14. Toward a Theory for Social Accounting Part 5: Authority 15. The Role of the Reporting Accountant Today 16. Accounting Standards in the British Isles Part 6: Law The Evolution of the Dividend Law of England Part 7: Outside the Law 17. The Greatest Accountant in the World 18. The Case of the Royal Mail Part 8: Special Aspects 19. Portfolio Theory and Accounting 20. Accounting Research, Education and Practice Part 9: Things to Come 21. Diversified Models – An Alternative to the Illusion of Certainty in Accounting Reports 22. Predictive Value: A Criterion for Choice of Accounting Methods.