| Edizione | [First edition.] |
| Pubbl/distr/stampa |
Bingley, UK : , : Emerald Publishing, , 2018
|
| Descrizione fisica |
1 online resource (191 pages)
|
| Disciplina |
657.092273
|
| Collana |
Studies in the development of accounting thought
|
| Soggetto topico |
Accountants - United States
Accounting
Business & Economics - Accounting - General
|
| ISBN |
9781787564091
1787564096
9781787564077
178756407X
|
| Formato |
Materiale a stampa  |
| Livello bibliografico |
Monografia |
| Lingua di pubblicazione |
eng
|
| 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.
|
| Record Nr. | UNINA-9910971389003321 |
Info
William A. Paton : a study of his accounting thought / / by Kelly L. Williams, Howard J. Lawrence
