Index
Nohora García
(Universidad Nacional de Colombia, Bogotá, Colombia)
Understanding Mattessich and Ijiri: A Study of Accounting Thought
ISBN: 978-1-78714-842-0, eISBN: 978-1-78714-841-3
ISSN: 1479-3504
Publication date: 13 November 2017
This content is currently only available as a PDF
Citation
García, N. (2017), "Index", Understanding Mattessich and Ijiri: A Study of Accounting Thought (Studies in the Development of Accounting Thought, Vol. 21), Emerald Publishing Limited, Leeds, pp. 257-265. https://doi.org/10.1108/S1479-350420170000021012
Publisher
:Emerald Publishing Limited
Copyright © 2018 Emerald Publishing Limited
INDEX
AAM.
, See Accounting and Analytical Methods (AAM)
Accountability
approach
, 3–4, 47, 165–166, 169, 173, 177
mechanism
, 172
networks of
, 185
performing
, 209
Accountancy
defined
, 48
public
, 36, 51
Accounting
AAM
, 42–46
administrative
, 80, 136, 148, 166, 209
cash-basis
, 197
classification
, 135
commitment
, 212
concept of
, 25–27
context
, 101
corporate
, 75, 80
defined
, 167, 175
deprival value
, 209
economic
, 63, 77, 134
history
, 170
human resource
, 92, 202–203
income
, 114, 118, 122–23
information
, 30, 33, 49, 51, 78–79, 81, 83, 89, 152–153, 158, 165–166, 170, 173, 186, 207–208
macroeconomic
, 68
measurement
, 33, 44, 70, 112, 113, 122, 153, 154, 164, 187, 204, 216, 218, 221
method
, 11, 26, 53, 83, 88, 105, 107, 113, 148, 152, 153, 184, 219
multidimensional
, 152, 158, 173
national income
, 96, 101
payment
, 64, 68, 80, 84
practice
, 4–6, 9–10, 14, 30–32, 45, 85, 89, 114, 117–118, 122, 126, 137–138, 178–184, 218, 221
principles
, 30, 35–36, 49, 65, 77, 86, 89, 96, 156, 180–181, 183, 209
problems
, 27, 70, 148
profits
, 49
regulation
, 140, 169, 173
research
, 40–42, 204–207
rules
, 95, 109, 180–181, 208
social
, 70
systems
, 9, 10, 11, 65, 67, 68, 74, 76, 77, 79, 80, 81, 82, 84, 85, 87, 89, 100, 101, 105, 106
theory
, 2, 3, 4, 5, 6, 8, 11, 12, 16, 29, 30, 31, 44, 45, 51, 63, 65, 74–83, 104, 110, 111, 113, 123, 125, 178, 184, 208
TAM
, 42–46
valuation
, 45, 148, 152, 155–157, 159–161, 164, 173, 215, 220
Accounting and Analytical Methods (AAM)
, 3, 12, 22, 42–46, 74–87, 215–220
Adjustments
econometric
, 130
economic
, 97
general inflation
, 124
general price-level
, 212
Administration
intelligent
, 79
public
, 172
rational
, 182
Administration performance
, 173
Aggregation,
accounting
, 158, 159, 173, 201, 207
linear
, 148, 152, 157, 158, 160, 201
macroeconomic
, 157
models of
, 177
principal
, 158, 201
surrogate
, 158
American Accounting Association (AAA)
, 4, 5, 7, 13, 39, 40, 51, 71, 74, 75, 76, 83, 86, 115
Appreciation
, 37, 50, 108, 117–120, 127, 138, 151, 201, 215, 220
Assets
contractual
, 124
economic
, 75
fixed
, 27, 82, 94, 118, 125, 127, 212
future
, 195
material
, 37
monetary
, 127, 194–195, 202
nonmonetary
, 176, 184, 195
net
, 120, 139
notion of
, 124
positive
, 156
shadow prices of
, 217
social
, 50
specific prices of
, 189
Arrow, Kenneth J.
, 58, 73, 74, 95
Axioms,
conventional accounting and
, 10
axiomatic approach
, 44, 66, 105
axiomatic formulation
, 47, 65
axiomatic model
, 159
axiomatic research
, 53
axiomatic system
, 66, 149
axiomatic structure
, 188
Balance sheet
, 26, 29, 37, 50, 81–82, 85, 98, 124–126, 140, 148–149, 182, 203–204, 213
approach
, 111, 194, 217
national socio-economic
, 98
Berlin, Isaiah
, 18, 21
Baudrillard, Jacques
, 27
Bray, Frank S.
, 68
Budget Computer Program
, 60, 98
Budget models
, 71, 103, 110–111
Budgets
commercial
, 86
monthly
, 111
war
, 97
Business accounting
, 10, 27, 63–65, 69–70, 93–94, 96, 177
Business activity
, 182
Business administration
, 128, 143–144, 146
Business budgets
, 198
Business community
, 117
Business policies
, 182
Campbell, Norman R.
, 72, 95
Capital
cost of
, 121, 197
financial
, 28, 36, 120, 121, 123, 124
identifying
, 216
invested
, 37, 50
money
, 129
quantity of
, 131, 132, 137
physical
, 28, 120, 121, 137
theory
, 129, 134
Capital prices
, 122
Carlyle, Thomas
, 142
Carnegie Mellon University (CMU)
, 4, 9, 59, 142, 147, 173, 216
Chambers, Raymond
, 2, 3, 4, 5, 10, 13, 29, 40, 64, 66, 68, 70, 86, 87, 98, 100, 101, 107, 109, 115, 118, 147, 159, 160, 161, 165, 167, 222
Churchman, C. West
, 9, 59, 72, 90, 105, 132, 135
Commodities
, 90, 119, 129
Community, academic
, 3, 20, 35, 90, 115, 167
Companies
industrial
, 48
insurance
, 62
oilrefining
, 143
private
, 204
Competition
monopolistic
, 57
unlimited
, 170
Conant, James Bryant
, 55
Conservatism
, 32, 33, 125, 128, 167, 213
Conventional accounting theory
, 12, 173, 218, See also theory of conventional accounting
Cooper, William C.
, 2, 9, 48, 59, 71, 87
Corporate Accounting
Standards
, 32
Corporate-level policy
, 79
Corporation
Carnegie
, 56, 59
Gulf Oil
, 147
RAND
, 59
Cost accounting
, 9, 71, 89, 98, 134, 144–146
Cost-benefit criterion
, 45, 123, 137, 222
Cost savings
, 212
Costs
association of
, 115
allocated
, 195
capitalized
, 124, 140
controlling
, 105
current
, 109, 201
estimated user
, 120
expired
, 76
information
, 72
initial
, 50
marginal
, 81
measurement of
, 115
monetary
, 112
operational
, 111
original
, 33, 36, 125–128, 174, 190–191
opportunity
, 64, 121, 146
periodic
, 156
psychological
, 116
real
, 116
replacement
, 33, 108, 127, 189, 201
unamortized
, 26, 124
Currency
, 61, 104
Cyert, Richard M.
, 60, 146, 147, 158
Debreu, Gerard
, 58, 73, 74, 118
Decisions
agents’
, 173, 176
business
, 11, 80
corporate
, 79, 83
critical
, 75
economic
, 79, 118, 166, 183, 188
erroneous
, 206
informed
, 68, 165
investor’s
, 96
investments
, 33, 36, 128, 171, 183
financing
, 176
future
, 207
macroeconomic
, 79
management
, 152
measurement
, 180
past
, 208
to make
, 83, 148, 165
user
, 152, 184
Depreciation
capital
, 121
cost less
, 125
physical
, 120
the idea of
, 26
theory of
, 28
Doshisha Junior College
, 142, 143
Double entry
, 6, 36, 50, 77, 79, 102, 104, 106, 157–158, 173, 181, 185, 197–198, 206
Dynamic economy perspective
, 57
Earnings
abnormal
, 138
nominal
, 202
reported
, 27
unrealized
, 35, 49–50, 120, 127–128, 138
Economic behavior
, 68, 77–78, 83, 89
Economic capacity
, 117, 120
Economic concepts
, 113, 139, 154, 173
Economic cycle
, 97, 212
Economic policy
, 78–79, 97
Economics
behavioral
, 72
conventional
, 88, 157
field of
, 2, 5, 133, 216
financial
, 51, 134
isolated
, 57
labor
, 91
marginal
, 73
mathematical
, 66
neoclassical
, 38, 40, 134, 140, 217
Entity theory
, 46, 176
FASB (Financial Accounting Standards Board)
, 96, 139, 166, 168–169, 176
Financial accounting
contributions
, 49
corporate
, 80
process
, 124
regulation of
, 12, 165–166, 169, 208
Financial accounting
, 38–40
Financial accounting theory
, 168, 192
Financial markets
, 49
Financial statements
, 27, 32–33, 86, 92, 125–126, 134, 165–166, 168, 170, 176, 180, 183–184, 203, 206, 210
Fisher’s theory
, 43, 44, 114
Flow Approach
, 82, 103
Forecasts,
dishonest
, 203
financial
, 11, 201, 203, 208
organizational
, 185
Foundation
Ford
, 59, 65, 146, 147
National Science
, 56
Rockefeller
, 56
Game theory
, 56, 73
General equilibrium theory
, 58, 94–95, 130
General theory of accounting
, 5, 9, 42, 45, 47, 76, 77, 86, 89, 100, 109, 132, 218
Goodman, Paul
, 55
Goods
consumption
, 155
economic
, 157
physical
, 131
prices of
, 120, 190
specific prices of
, 120, 190
quantity of
, 139, 220
value of
, 112, 162, 175, 200
Groups
corporate
, 81
national
, 140
organized
, 54
scientific
, 17
second
, 58
unspecified anonymous
, 128
user
, 165
Hatfield, Henry R.
, 2, 6, 7, 26, 27, 34, 35, 40, 41, 125
Hartmann, Nicolai
, 19
Hicks
, 81–82, 112, 118, 121, 130, 152–153, 156, 194, 175, 211, 217
Hicksian income concept
, 137, 194
Historical cost
, 37, 43–44, 75–76, 107, 115, 125–128, 155–156, 160–161, 189–191, 194–195, 199–202, 205–206, 208, 210–212, 218–220
Hypotheses
competing
, 109
empirical
, 109, 135
fundamental
, 109, 135
interpretative
, 21
instrumental
, 124, 133, 122
placeholder
, 87
positive
, 140
pragmatic
, 109–110, 133, 136
scientific
, 63, 89, 136
specific
, 12, 135
Ijiri, Yuji
and accounting
, 141–148
axiom of quantities
, 90
conventional accounting
, 188–200
failure
, 159
methodology
, 174–188
normative accounting models
, 200–204
TAM
, 148–164
Income
accretion
, 117, 121
calculation of
, 63, 117, 200
capitalized
, 114
comprehensive
, 118, 138
economic concept of
, 119, 133
operational
, 118
statement
, 26, 29, 32, 203, 204, 214
Income
, 111–114, 124–132
Income determination
, 30, 36, 111, 122
Income smoothing, problem of
, 27–29
Income tax
, 30, 36, 117, 118
Inductive theory
, 210
Industrial Revolution
, 26, 27, 64
Inference,
inductive
, 124
statistical
, 63
Inflation
accounting
, 42
Inflation rate
, 121, 202
Information,
accounting
, 11, 27, 30, 33, 51, 53, 56, 63, 68, 71, 74, 78, 79, 81, 83, 87, 89, 110, 148, 153, 158, 165, 166
disclosure of
, 11, 169, 171, 188
economic
, 64, 80, 165
financial
, 70, 33, 36, 37, 89, 165, 169, 173
future
, 206
hard and soft
, 187
historical
, 34, 85, 148, 185, 201, 206
loss of
, 152
misleading
, 183
nonmonetary
, 203
quantity of
, 210
physical
, 152
predictive
, 111, 206
productivity
, 186
regulated
, 155
types of
, 183
verifiability of
, 153
unbiasable
, 177
useful
, 168, 176
Intellectual works
, 16–21
International Financial Reporting
Standards (IFRS)
, 1–5, 9–12
Investments
, 32, 37, 70, 124, 125, 176
Ischboldin, Boris
, 70
Koguchi, Yoshiaki
, 1, 12
Knowledge,
accounting
, 5–6, 12, 14, 85, 100
archaeologist of
, 18
intuitive
, 773
nonscientific
, 16
objective
, 20
pure
, 11
scientific
, 16, 40, 58, 157
shared
, 8
Kurosawa, Kiyoshi
, 42
Limperg, Théodore
, 2, 28
Law,
antitrust
, 36
common
, 167
English feudal
, 167
linguistics and
, 178
tax
, 117
Laws in accounting practice
, 31
Liability
asset
, 194
limited
, 48
tax
, 135
Littleton, A. C.
, 29–31
Lovejoy, Arthur
, 16, 17
MacNeal, Kenneth
, 31–35
Macroeconomic accounting
, 68
Management science
, 9, 57–59, 67, 71, 78, 88, 90, 111, 160, 217, 218
Managers
, 173, 182
accountability of
, 173
Managerial,
accounting
, 64, 84
performance
, 173
responsibility
, 173
Marginal economics
, 73
Market value
, 37, 108, 125
Matching
, 30, 37, 111, 117, 156, 184, 191, 202, 205
Matrix
Accounting
, 68, 71, 94
economic
, 68
incidence
, 147
input-output
, 27, 80
inter-industry transactions
, 68
Mattessich, Richard
, 1–5, 9–12, 53
of academic interests
, 60–62
writings on accounting
, 62–74
May, George O.
, 29
McGill University
, 62
Measurement theory
, 44, 45, 104
Melse, Eric
, 3
Mitchell, Wesley C.
, 182
Model
accounting
, 27, 69, 70, 100, 106, 110, 111, 200–204
axiomatic
, 159
budget
, 71, 110, 111
behavioral
, 174
capital valuation
, 216
descriptive
, 178, 204
economic
, 69, 77, 217
formal
, 159
input-output
, 217
Jan Tinbergen’s
, 110
mathematical
, 56, 59, 66, 69, 88, 89
normative
, 10, 170, 178, 180, 204
Resource-event-agent (REA)
, 219
user decision
, 184
valuation
, 108, 136
Money flow
, 119
Money,
capital
, 129
quantity of
, 134
purchasing capacity of the
, 114
reserves of
, 191
value of
, 189
Moonitz, Maurice
, 4, 35, 66, 69, 90, 100, 108, 115, 121
Mount Allison University
, 62
National accounts
, 9, 57, 61, 64, 68, 71, 77, 79, 89
National security
, 55, 56
National socio-economic balance sheet
, 98
Nelson, Carl L.
, 4, 13, 27, 145
Neoclassical
economics
, 38, 40, 134, 140, 217
economist
, 98, 131, 189
theory
, 57, 58, 107, 130, 131
New Deal liberalism
, 54
Nishimura, Taminosuke
, 142, 143
Nonmarket
economic production
, 119, 120
transactions
, 117
Nonmonetary
class
, 191
reality
, 132
resources
, 190, 195, 199
set
, 192
Objectives,
accounting
, 181, 182, 183, 209
achievement of
, 186
contradictory
, 204
established
, 45, 108, 109, 123, 133, 178
financial accounting’
, 124, 126, 168, 169, 176
measurement
, 115
multiple
, 204, 205
social
, 172, 176
sub-
, 146
Objectivity
, 109, 115, 148, 153, 186, 187, 188
OR (Operations Research)
, 8, 9, 57–59, 67, 74, 96, 105, 108, 111, 144, 146, 147, 173
Ownership,
legal
, 188, 190
nominal
, 118
share
, 171
Pacioli, Luca
, 12, 35, 93, 101, 169, 182
Pareto efficiency
, 206
Positive accounting theory
, 4, 51, 123, 217
Powelson, John P.
, 10, 70, 76, 77, 78, 79, 80, 81, 83, 89
Preiser, Erich
, 60
Price change
, 127, 201–202
Price Waterhouse & Co
, 32, 143
Realization
, 32, 33, 37, 75, 117, 119, 200, 203, 205
Reliability
, 110, 128, 148, 153, 158, 159
Resources,
administration of
, 182, 185, 199, 208
cash
, 197
class of
, 156, 190, 191
control of
, 11
consumption of
, 31
economic
, 75, 152, 185
future
, 198, 201, 202, 203, 208
monetary
, 189, 190, 191, 195, 199
nonmonetary
, 190, 191, 195, 199
quantity of
, 200
scarce
, 58, 63, 186
set of
, 152, 158, 189, 190, 195, 197, 198, 199
Ritsumeikan University
, 143
Robinson, Joan
, 131, 132, 134
Rules,
accounting
, 95, 109, 180, 181, 208
valuation
, 10, 127, 156, 160, 190, 191, 194, 198, 199
measurement
, 72, 119, 122, 149, 150
debit and credit
, 189
Sarbanes-Oxley Act
, 168
Sectorial Balance Sheets
, 82
Simon, Herbert A.
, xvi, 59, 60, 91, 146, 148
Skinner, Quentin
, 17, 20, 21, 42, 165, 181
Smith, Adam
, 2, 13, 140, 192
Social assets
, 50
Sombart, Werner
, 70, 198
Sprague, Charles E.
, 35, 74, 89
Stanford University
, 4, 59, 95, 143, 147
Stevens, Stanley S.
, 45, 95
Stewardship
, 166, 167, 171, 172, 183
Studies in accounting thought
, 2, 8, 22, 42, 43
Suppes, Patrick C.
, 95, 187
Taxable income
, 36, 112, 116, 119, 120
Personal
, 119–120
Theory of conventional accounting
, 12, 173, 218
Theory of Accounting Measurement (TAM)
, 3, 215–220
Triple-entry bookkeeping
, 148, 206, 222
Turnbull Report
, 168
US
economy
, 36
environment in 1950s
, 54–60
financial accounting in
, 35–38
Uncertainty,
degree of
, 218
neglect of the
, 85
University of California
, 4, 69, 89, 93, 94, 95, 147, 216
University of Chicago
, 39, 59, 147
University of Michigan
, 46, 65, 88
University of British Columbia
, 4, 95
Value
asset
, 75, 117, 120, 127
assets
, 126
commercial
, 128
fair
, 138, 194, 199–200
market
, 37, 96, 108, 117, 125–127, 138, 195
multi-
, 43, 150, 174
of goods
, 112, 162, 175, 200
Vienna
Circle
, 66
University
, 60
Wald, Abraham
, 14, 66, 73, 95
War,
Cold
, 54, 56, 58
First World
, 36, 58
Second World
, 16, 54, 58, 66, 70, 88, 91, 92, 94, 97, 141
Zeff, Stephen A.
, 3
- Prelims
- Introduction
- On Approaches for Analyzing Intellectual Work
- An Illustration of Studies in Accounting Thought
- R. Mattessich: A Combination of Academic Interests
- The Search for a General Theory of Accounting
- Ijiri and Accountability
- How Can Conventional Accounting be Preserved?
- Conclusion
- References
- Index