1.

Record Nr.

UNINA9910793612403321

Titolo

Harold Cecil Edey : a collection of unpublished material from a 20th century accounting reformer / / edited by Martin E. Persson

Pubbl/distr/stampa

Bingley, England : , : Emerald Publishing, , [2019]

©2019

ISBN

1-78973-671-4

1-78973-669-2

Descrizione fisica

1 online resource (164 pages)

Collana

Studies in the development of accounting thought, , 1479-3504 ; ; volume 23

Disciplina

657

Soggetti

Accountants - England

Business & Economics - Accounting - General

Accounting

Biographies.

England

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di bibliografia

Includes bibliographical references.

Nota di contenuto

Accounting and the imagination -- Hire purchase -- Double entry and electronics -- Asset values, depreciation, profit and management information -- Valuation -- The teaching of accounting and financial management -- Special characteristics of accounting in Great Britain -- Economics and accounting -- Depreciation and price control -- Current cost accounting -- Implications of cash flow accounting for management -- The 130-year LAG -- Financial accounting: thoughts for the future or random thoughts on a well-worn topic.

Sommario/riassunto

Harold Cecil Edey (19132007) and his colleagues David Solomons (19121995) and William T. Baxter (19072006) at the London School of Economics and Political Science (LSE) were instrumental in the development of British accounting thought in the mid-1900s. These three influential scholars influenced a generation of students who came to populate the British accounting profession and academia to the point where, in the early 1970s, half of all full-time accounting professors in the United Kingdom were LSE alumni. Edey's role in these



developments, however, remains relatively underappreciated.This edited volume contains 13 of Edey's unpublished manuscripts written during the heyday of the LSE Triumvirate. These manuscripts address issues of accounting education, measurements, and theory, and they are accompanied by editorial comments that put the material in its historical context. The volume also contains an aide-mémoire of Edey's professional activities and a complete bibliography of his published work. The material offers new insight into Edey's contribution to the British accounting profession, and developments at the LSE, during a critical period of academic expansion and struggle to address the problem of accounting for rising inflation. The material is of value to anyone interested in the development of accounting thought.