An Introduction to Corporate Accounting Standards: Detecting Paton's and Littleton's Influences

Authors
Zeff, Stephen A.
Citation
A. Zeff, Stephen, An Introduction to Corporate Accounting Standards: Detecting Paton's and Littleton's Influences, Accounting historians journal , 45(1), 2018, pp. 45-67
Journal title
Accounting historians journal → ACNP
ISSN journal
01484184
Volume
45
Issue
1
Year of publication
2018
Pages
45 - 67
Database
ACNP
SICI code
Abstract
The aim of this article is to trace the principal ideas in Paton and Littleton's influential 1940 monograph to their previous and contemporaneous writings, and thus to uncover the ideas' origins in the literature.