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This groundbreaking study explores major influences on Paton’s thoughts on accounting and shows how Paton was an active participant in the professional accounting organizations of his day.
This groundbreaking study explores major influences on Paton’s thoughts on accounting and shows how Paton was an active participant in the professional accounting organizations of his day.
First published in 1996. The relationship between the present discounted value of future cash flows and discounted excess earnings should be viewed as a mathematical property of a double-entry book[1]keeping system based on clean surplus. The purpose of this anthology is to facilitate future research by highlighting these historical developments and by showing how more recent theoretical and empirical research fits into the earlier history. The book is divided into four sections: historical overview; analytical properties of clean surplus; the theory of the clean surplus equation; and empirical implications.
This is a new edition of Sir William Paton's acclaimed defense of the use of animals in research. Man and Mouse is the only book to explain fully the role of animal experiments in medical and veterinary research. The updated text includes new material on toxicity tests, the link between innovation in the field of drugs and the scale of animal experimentation, the history of the escalating violence of the Animal Liberation Front and other groups, and an extended discussion of the ethical problems surrounding animal experimentation.
American accounting theory -- British accounting and Marx's theory of capitalism -- Irving Fisher's theory of accounting -- Accounting theory and the profession -- Charles Ezra Sprague -- Henry Rand Hatfield -- William Andrew Paton Jr. -- John Bennet Canning -- The "big mess."