Index
A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays
ISBN: 978-1-78635-390-0, eISBN: 978-1-78635-389-4
ISSN: 1479-3504
Publication date: 15 October 2016
Citation
(2016), "Index", A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays (Studies in the Development of Accounting Thought, Vol. 20), Emerald Group Publishing Limited, Leeds, pp. 497-504. https://doi.org/10.1108/S1479-350420160000020074
Publisher
:Emerald Group Publishing Limited
Copyright © 2016 Emerald Group Publishing Limited
INDEX
- Prelims
- Part I: Even with Change, Patterns Remain
- Preface
- Commentary in Retrospect
- A Background Note for the 1920s
- Abstract of Essays in the 1920s
- Abstract of Essays in the 1930s
- Abstract of Essays in the 1940s
- Abstract of Essays in the 1950s
- Part II
- The Purpose of Accounting Education
- Significance of Experience
- Accounts Record Experience
- Analytical Necessity
- Part III
- The Heart of the Matter
- Inadequate Names
- Limitations Affecting Accounting
- Part IV
- Limits of Experience
- Impact of Inflation
- Ideas Motivate Action
- Objectivity of Account Data
- Part V
- The Interpretative Function
- Appraising the Knowns
- Integrity
- Mission and Method
- Ends and Means
- Alternative Means
- Part VI
- Theory as Action Explanation
- Related Form and Substance
- The Substance of Transactions
- Part VII
- The Path of Philosophy
- Broad Patterns of Mission
- Part VIII
- Relation of Theory and Practice
- A Tool for Thinking
- Part IX
- The Inner Nature of Accounting
- Accounting as Science
- Continuing Importance of Basic Concepts
- Part X
- Basic Postulates of Accounting
- Broad Accounting Principles
- Price Level Changes
- An Inventory of Principles
- Accounting for Management
- Part XI
- Boundaries for Accounting Data
- Neglected Logic
- Concept of a Principle
- Part XII
- Allocation Problems – Inventory Pricing
- Allocation Problems – Depreciation
- Management and the Public Accountant
- A Covey of Concepts
- Part XIII: Late Reflections
- Why?
- Accountancy: A Discipline
- Accounting: A Language
- Accounting: A Continuum
- Thoughts on History and Theory
- Reminiscing
- Appendices
- Appendices
- References
- Index