Studies in the Development of Accounting Thought

Welcome to the website for the "Studies in The Development of Accounting Thought" book series, edited by Gary Previts and Robert Bricker of Case Western Reserve University and published by Elsevier Press.
Doing Accounting History - 2003 The Murphy-Kirk-Beresford Correspondence - 2001 Development of The Income Smoothing Literature - 2001 The Story of a Fortunate Man - 2000  
Foundations for The Future - 2000 Henry Rand Hatfield - 2000

The DOT book series focuses on aspects of accounting related to the development of research thought and practice. Currently six books are in publication and others in progress. We are looking for pertinent projects and welcome your interest. Please contact Gary Previts or Rob Bricker at CWRU at (216) 368-2074, or write us.



Studies in The Development of Accounting Thought is sponsored by The Weatherhead School of Management at Case Western Reserve University.
Stephen  Zeff's "Henry Rand Hatfield"

Henry Rand Hatfield, Humanist, Scholar, and American Educator  

Henry Rand Hatfield, Humanist, Scholar, and Accounting Educator
by Stephen A. Zeff

About the author: Stephen A. Zeff is the Herbert S. Autrey Professor of Accounting at the Jesse H. Jones Graduate School of Management at Rice University in Houston, Texas.

Henry Rand Hatfield, Humanist, Scholar, and Accounting Educator

by Stephen A. Zeff

Now available from Elsevier

This book is a biographical study of the first full-time accounting professor in a U.S. university. Henry Rand Hatfield (1866-1945) was the first dean of the Chicago business school and the second dean of the Berkeley business school, and he was long regarded as the dean of accounting teachers everywhere. His two textbooks, Modern Accounting (1909) and Accounting (1927), were among the most respected reference works in the first half century, and they and his articles continue to be cited today. His textbooks and carefully crafted articles were veritable annotations on the accounting literature and drew extensively on accounting and legal authorities in the U.S. and overseas. He exemplified a principled approach to accounting debate and discussion, and he skewered sloppy and imprecise terminology and shoddy thinking. He did not propound any grand theories but was instead an astute critic of the literature, a delectable writer, and, above all, a consummate scholar.

Visit our Henry Rand Hatfield site for more information about Hatfield from the Zeff book.

Philip B. Chenok's "Foundations for the Future"

Foundations for The Profession  

Foundations for the Future: The AICPA From 1980 to 1995
by Philip B. Chenok
 

 

Foundations for the Future: The AICPA From 1980 to 1995

by Philip B. Chenok

Now available from Elsevier

"Foundations for the Future" documents the many significant events that impacted the accounting pforfession during the years 1980 to 1995. This time period was critical for the profession. AICPA membership doubled during the period, and the nature and scope of services provided by firms dramatically changed. The profession found itself on the cutting edge of enormous economic and technological changes that transformed American Business. This book tells the story of how the profession adapted to these changes and the challenges that accompnied them. It both relates the facts for future generations, and portrays the excitement and importance of the accounting field.

Maurice Peloubet's "The Story of a Fortunate Man"

The Story of A Fortunate Man  

The Story of A Fortunate Man
Edited by Alfred R. Roberts

About the editor: Alfred R. Roberts is a member of the faculty of Accounting at Georgia State University. 

 

The Story of a Fortunate Man:
Reminiscences and Recollections of Fifty-Three Years of Professional Accounting

edited by Alfred R. Roberts

Now available from Elsevier

In 1975, Professor Alfred R. Roberts, of Georgia State University discovered the unpublished memoirs of Maurice Peloubet [d. 1976]. Over the next two decades Professor Roberts research and edited materials related to the memoirs, and in l992 he obtained permission of the family to edit and publish the work through GSU's Business Publications Division. Regrettably the Division discontinued its operation before production could begin, and shortly thereafter Professor Roberts retired, leaving the project completed but without a production outlet. Fortunately in l999 Dean H. Fenwick Huss of Georgia State assigned the publication to this series, and now, after nearly a quarter century of effort by Professor Roberts and his colleagues the volume is being prepared for release.

Maurice Peloubet, held many significant posts in the American CPA Profession during the mid 20th Century. He was Vice President and Treasurer of the American Institute of Accountants [now the AICPA], as well as a National Director of the National Association of Cost Accountants, now the Institute of Management Accountants. He was a driving force in the firm Pogson, Peloubet & Co, whose prestigious New York Stock Exchange mining company clients included Anaconda, Phelps Dodge, Newmont and others. In l963 his firm was merged into Price Waterhouse & Co., now PriceWaterhouseCoopers.


This volume, skillfully edited by Professor Roberts details the key role which Peloubet played in many events affecting modern day professionals, including the federal legislation involving inventory techniques. A prolific writer, and thoughtful professional, the volume identified the many works authored by Peloubet during his lengthy and important career.
Dale Buckmaster's "Development of the Income Smoothing Literature"

Development of The Income Smoothing Literature  

Development of the Income Smoothing Literature 1893 - 1998
By Dale A. Buckmaster

About the author: Dale A. Buckmaster is Professor of Accounting at The University of Delaware.

 

Development of the Income Smoothing Literature 1893 - 1998
A Focus on The United States

by Dale A. Buckmaster

Now available from Elsevier

Beginning with writings from the late 19th Century, Professor Buckmaster develops a definition of "income smoothing" consistent with the historical evolution of the term. In the context of shifting forms of business disclosure, from the balance sheet to the income statement, he demonstrates and explores the discussion of income smoothing behavior prior to the significant literature on the subject developed in the l960s. Research on income smoothing, which follows this period of literature development is developed along the lines of gathering empirical evidence about whether smoothing occurs [l960s to l980s] and then the analytical research which explores extant smoothing behavior. Professor Buckmaster develops a model and an annotated bibliography to assist researchers and teachers in developing a fundamental understanding of a complex and important subject.

Bricker and Previts' "The Murphy-Kirk-Beresford Correspondence"

The Murphy-Kirk-Beresford Correspondence

The Murphy-Kirk-Beresford Correspondence - 1982 - 1994
Edited by R. Bricker and G. Previts

About the editors:  Robert Bricker and Gary Previts are Professors of Accountancy at the Weatherhead School of Management, Case Western Reserve University

The Murphy-Kirk-Beresford Correspondence:  1982-1994
The Original Letters of Thomas A. Murphy, Donald J. Kirk and Dennis R. Beresford

Edited by R. Bricker and G. Previts

Now available from Elsevier

This volume faithfully reproduces the public correspondence between Mr. Thomas A. Murphy, former Board Chairman of General Motors Corporation, and two other accounting leaders, during their term of service as Chair of the Financial Accounting Standards Board [FASB]. The volume provides evidence of Murphy's important exchange of influential ideas in the context of the open standard setting process adopted by the FASB. The chronological sequence of these letters provides the reader with a sense of balance and momentum around a variety of important technical topics from consolidations through stock compensation. It also addresses a variety of other matters including the importance of the Board's role as an independent standard setting agency. Also included are references to materials supplied in support of the correspondence and copies of the speeches provided to support points of discussion found in the letters.

Fleischman, Radcliffe, and Shoemaker's "Doing Accounting History"

Doing Accounting History

Doing Accounting History
Edited by R. Fleischman, V. Radcliffe, and P. Shoemaker

About the editors:  Richard Fleischman is Professor of Accounting at John Carroll University, Vaughan Radcliffe is Associate Professor of Accounting at the University of Western Ontario, and Paul Shoemaker is Professor of Accounting at the University of Nebraska.

Doing Accounting History: 
Contributions to the Development of Accounting Thought

Edited by R. Fleischman, V. Radcliffe, and P. Shoemaker.

Now available from Elsevier

Doing Accounting History is a collection of eleven essays authored by prominent accounting historians and designed to aid potential as well as experienced researchers in the methodologies and resources available for scholarly work in accounting history. The project, of which this book is the end product, has the full endorsement and backing of the Academy of Accounting Historians. Chapters on resources include the finding and utilization of archival materials (including ancient forms); the growing importance of the Internet in historical research and the Accounting Research Database as a vital, contemporary finding aid; the possibilities for joint venturing with accounting practitioners and their organizations; and the pivotal influence and immediacy of oral history. Methodological chapters explore the advantages and pitfalls of archival research; the synergistic relationships that exist between accounting and economic history, including business history and capital-markets research; the techniques for doing biography; and the issues involved in writing to historical paradigms.