William A. Paton : a study of his accounting thought / / edited by Kelly L. Williams and Howard J. Lawrence

• Pubblicazione: Bingley, UK : , : Emerald Publishing, , 2018
• Edizione: First edition.
• Descrizione fisica: 1 online resource (191 pages)
• Disciplina: 657.092273
• Soggetto topico: Accountants - United States; Accounting; Business & Economics - Accounting - General
• Persona (resp. second.): WilliamsKelly L.; LawrenceHoward J.
• Nota di bibliografia: Includes bibliographical references and index.
• Nota di contenuto: Intro -- William A. Paton -- Contents -- Acknowledgments -- Abstract -- List of Tables, Exhibits and Appendices -- LIST OF ABBREVIATIONS -- Chapter 1: Introduction -- Importance of Understanding Our Past -- Purpose of Study -- Organization of Study -- Study Limitations -- Methodology -- Chapter 2: Biography of William A. Paton -- The Andrew Paton Family -- William's Brothers and Sisters -- William's Early Childhood -- Paton's Schooling -- William's College Years -- William Paton's Marriage -- The Paton Children -- Paton's Professional Career -- Faculty Peer Influence on Paton -- Influence of Other Accounting Professionals -- Student Influence on Paton -- Paton's Influence on Others -- Chapter 3: The Paton Philosophy -- Approaches to Accounting -- The Deductive Approach -- The Inductive Approach -- The Ethical Approach -- Other Approaches -- The Paton Approach -- Development of the Paton Philosophy -- Environmental Influences -- Influence of the Corporation -- Influence of Taxation -- Influence of Economics -- Influence of Regulation of Public Utilities -- Impact of Economic and Social Factors on Paton's Thinking -- Impact of Inflation -- Impact of the Pension Movement -- Accounting Organization Influences -- Chapter 4: Paton's Contributions to the Accounting Postulates -- Basic Assumptions of the Accountant -- The Entity Concept -- The Going Concern -- Assets Equal Equities -- Representations of the Balance Sheet -- Stability of the Monetary Unit -- Initial Cost -- Cost Gives Value -- Recognition of Revenue -- The Uniformity of Depreciation -- Losses Extinguish Ownership -- The Valuation of Inventory -- Modern Significance of Paton's Assumptions -- Chapter 5: Paton's Thoughts on Accounting Education -- Accounting in the College Curriculum -- Attacks Against Accounting -- Continuing Education -- Paton's Teaching Experiences -- Paton's Students. ; Paton's Textbooks -- Essentials of Accounting -- Asset Accounting -- Corporation Accounts and Statements -- Reaction to Paton's Textbooks -- Paton's Use of Cases in the Classroom -- Paton's Speaking Engagements -- Paton's Influence on the University of Michigan -- Chapter 6: Paton's Contributions to Professional Societies -- The American Association of University Instructors in Accounting -- The American Accounting Association -- The Accounting Review -- Accounting Research in the Association -- The Paton and Littleton Monograph -- The American Institute of Certified Public Accountants -- The National Association of Cost Accountants -- Overall Impact on Professional Societies -- Chapter 7: Paton's Other Activities AND THOUGHTS -- Paton the Economist -- Accounting as an Aid to Management -- Paton's Views on Compensation -- Paton's Political Involvement -- Chapter 8: Summary, Honors, and Conclusions -- The Paton Center -- Recognition Afforded Paton by His Peers -- "The News of My Retirement has Been Greatly Exaggerated" -- References -- Appendix: Partial List of Government Publications Prepared BY PATON -- About the Authors -- Index.
• Sommario/riassunto: For more than 70 years, William Paton contributed his considerable energy and knowledge to the development of accounting thought. He was one of the early accounting educators to express the high purpose of accounting and its importance in the university, and he was among the early theorists in accounting to argue that accounting needed a coherent, theoretical structure that would guide the accountant in preparing financial statements. Yet a full account of his life, career, and ideas has not yet appeared. Kelly L. Williams and Howard J. Lawrence address this gap, painting an intimate and comprehensive portrait of this deeply influential figure. Their groundbreaking study not only explores major influences on Paton's thoughts on accounting, but also shows how Paton was an active participant in the professional accounting organizations of his day, how early on he urged the societies to conduct research to develop a consistent and rational body of knowledge, and how, with other early scholars, he was instrumental in developing the first issues of "The Accounting Review" a beginning that helped make the Review the outstanding publication it is today. Ultimately, the authors demonstrate why Paton received practically every major honor an accounting educator could receive, including recognition in 1987 by the AICPA as the "Educator of the Century."As the only comprehensive study of Paton's life and thought, this is a must-have for graduate students of accountancy and researchers of accounting history and theory, and it is of keen interest to anyone who wishes to develop their own research methodology and pedagogy through a study of one of the greatest thinkers and educators in the history of accountancy.
• Titolo autorizzato: William A. Paton
• ISBN: 9781787564091; 1787564096; 9781787564077; 178756407X
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910971389003321
• Lo trovi qui: Univ. Federico II
• Serie: Studies in the development of accounting thought ; ; 22. . 1479-3504