Accounting Postulates and Principles Controversy of the 1960s

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accounting research programme history
axiomatic accounting
business enterprise measurement
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financial statement concepts
GAAP evolution
normative accounting theory
professional accountancy standards

Product details

  • ISBN 9780367506841
  • Weight: 830g
  • Dimensions: 156 x 234mm
  • Publication Date: 15 Feb 2022
  • Publisher: Taylor & Francis Ltd
  • Publication City/Country: GB
  • Product Form: Paperback
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This book, first published in 1982, gathers together a series of articles and editorials written in response to the Accounting Research Program of the early 1960s. Accounting Research Study No. 1 and No. 3 sprang from the American Institute of Certified Public Accountants’ desire to keep up with ‘economic and social changes which affect accounting’ and the research studies into ‘postulates’ and ‘principles’ proved to be controversial. These articles analyse the findings and provide vital historical insight into the profession of the time, and its further development.

Stephen A. Zeff