Parlux A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays: 20 (Studies in the Development of Accounting Thought, 20)

Volume 20 of Studies in the Development of Accounting Thought (SDAT) is another fine example of informative and reflective analysis in the series. SDAT again provides readers with the firm historical foundations on which the profession is based, the historical antecedents of today s accounting institutions, the historical impact of accounting, as well as exploring the lives and works of pre-eminent individuals in the profession s history. SDAT focuses on bringing the past into today and using it to point towards the future. Review This volume contains accounting scholar A.C. Littleton's (1886-1974) mostly unpublished essays on accounting theory. He discusses the measurement function and purpose of accounting, the application of pragmatism in accounting theory, the purpose of accounting education, the importance of accounting concepts, inflation, account data, the interpretive function, integrity, accounting as a science, accounting principles, and other topics, and the book includes excerpts of his writings prior to the unpublished essays, which had been compiled into a manuscript before Littleton's death and incorporate editorial comments here. -- Annotation ©2017, (protoview.com) About the Author Martin E. Persson, Western University, Canada