Tracing Intellectual Origins in Accounting

doi:10.2308/aahj-2023-031

Stephen A. Zeff

Tracing Intellectual Origins in Accounting

Accounting
History

ABSTRACT This paper seeks to track the intellectual evolution of four important streams of thought in the American accounting literature, tracing them back to their originating expressions. The four streams are decision usefulness in both management accounting and financial accounting, futurity in financial accounting, the literature on general price-level accounting, and consolidation goodwill in business combinations.

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Tracing Intellectual Origins in Accounting

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