Understanding Mattessich and Ijiri: A Study of Accounting Thought Vol: 21

Nohora Garcia
Universidad Nacional de Colombia, Colombia


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Product Details
Format:
Hardback
ISBN:
9781787148420
Published:
16 Nov 2017
Publisher:
Emerald Publishing Limited
Dimensions:
250 pages - 152 x 229mm
Series:
Studies in the Development of Accounting Thought
This study analyses two classical works of accounting literature: Accounting and Analytical Method published by Mattessich in 1964 and Theory of Accounting Measurement by Ijiri in 1975. Mattessich (1964) tried to convince accountants about the possibility of designing accounting systems: If economists achieved it with the national accounts, there was no reason why accountants could not. Ijiri (1975) focused on proposing a theory of conventional accounting. This accounting system has facilitated accountability among interested parties during five centuries, and this fact should not be ignored.
The current study sets out some relevant findings. First, the emphasis on rigorous research has been the main argument used for explaining changes in 1960s accounting literature, yet it seems that some other processes and circumstances are also important in understanding why Mattessich and Ijiri dedicated their earlier careers to axiomatic accounting research. Second, it was found that, although both authors produced research whose influence in North America has been somewhat scarce (mainly Mattessich), this is due neither to the difficulty of understanding their work nor to the lack of novelty, but rather to institutional matters. Third, neither of these authors took into account alternative economic theories that shed light on the intricacy of capital and income measurement.

CHAPTER 1. INTRODUCTION
CHAPTER 2. ON APPROACHES FOR ANALYZING INTELLECTUAL WORK
CHAPTER 3. AN ILLUSTRATION OF STUDIES ON ACCOUNTING THOUGHT
CHAPTER 4. R. MATTESSICH: A COMBINATION OF ACADEMIC INTERESTS
CHAPTER 5. THE SEARCH FOR A GENERAL THEORY OF ACCOUNTING
CHAPTER 6. IJIRI AND ACCOUNTABILITY
CHAPTER 7. HOW CAN CONVENTIONAL ACCOUNTING BE PRESERVED?
CHAPTER 8. CONCLUSION

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