A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays Vol: 20

Martin E. Persson
Ivey Business School, Western University, Canada

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Product Details
02 Nov 2016
Emerald Group Publishing Limited
536 pages - 152 x 229 x 27mm
Studies in the Development of Accounting Thought
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. 
Studies in the Development of Accounting Thought focuses on bringing the past into today and using it to point towards the future.
PART I: EVEN WITH CHANGE, PATTERNS REMAIN 1. Preface 2. Commentary In Retrospect 3. A Background Note For The 1920S 4. Abstract Of Essays In The 1920S 5. Abstract Of Essays In The 1930S 6. Abstract Of Essays In The 1940S 7. Abstract Of Essays In The 1950S PART II 1. The Purpose Of Accounting Education 2. Significance Of Experience 3. Accounts Record Experience 4. Analytical Necessity PART III 1. The Heart Of The Matter 2. Inadequate Names 3. Limitations Affecting Accounting PART IV 1. Limits Of Experience 2. Impact Of Inflation 3. Ideas Motivate Action 4. Objectivity Of Account Data PART V 1. The Interpretative Function 2. Appraising The Knowns 3. Integrity 4. Mission And Method 5. Ends And Means 6. Alternative Means PART VI 1. Theory As Action Explanation 2. Related Form And Substance 3. The Substance Of Transactions PART VII 1. The Path Of Philosophy 2. Broad Patterns Of Mission PART VIII 1. Relation Of Theory And Practice 2. A Tool For Thinking PART IX 1. The Inner Nature Of Accounting 2. Accounting As Science 3. Continuing Importance Of Basic Concepts PART X 1. Basic Postulates Of Accounting 2. Broad Accounting Principles 3. Price Level Changes 4. An Inventory Of Principles 5. Accounting For Management PART XI 1. Boundaries For Accounting Data 2. Neglected Logic 3. Concept Of A Principle PART XII 1. Allocation Problems Inventory Pricing 2. Allocation Problems Depreciation 3. Management And The Public Accountant 4. A Covey Of Concepts PART XIII: LATE REFLECTIONS 1. Why? 2. Accountancy: A Discipline 3. Accounting: A Language 4. Accounting: A Continuum 5. Thoughts On History And Theory 6. Reminiscing Appendices Index
Martin E. Persson, Western University, Canada
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. Distributed in North America by Turpin Distribution.

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