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Ray Chambers And Ernest Weinwurm - Scholars In Unison On Measurement In Accounting, Graeme Dean, Frank L. Clarke
Ray Chambers And Ernest Weinwurm - Scholars In Unison On Measurement In Accounting, Graeme Dean, Frank L. Clarke
Accounting Historians Journal
Drawing on new evidence (Napier, 2002), we examine how ideas on measurement in accounting developed in the 1950s and 1960s. We show that for the question of measurement to be addressed properly, there is a need to consider the function of accounting. The analysis of private correspondence between Professors Ray Chambers (Sydney University, Australia) and the U.S.'s Ernest Weinwurm (DePaul University, Chicago) reveals that those ideas were nurtured in a way not previously disclosed. We provide unequivocal insights into how the latter, a scholar relatively unknown in accounting, mentored the former through the maturation of Chambers' accounting measurement ideas following …
R.J. Chambers Collection: An Archivist's Revelations Of 20th Century Accounting Thought And Practice, Graeme Dean, Peter W. Wolnizer, Frank L. Clarke
R.J. Chambers Collection: An Archivist's Revelations Of 20th Century Accounting Thought And Practice, Graeme Dean, Peter W. Wolnizer, Frank L. Clarke
Accounting Historians Journal
A major, unique accounting archival source, the R.J. Chambers Collection comprises both hard copy and, utilizing cutting-edge search technology, internet accessible materials. From his academic beginnings, Chambers was an orderly person, an archivist of the extensive and varied evidence that underpinned his proposals for accounting reform. Opening research areas for accounting biography, the development of accounting thought, the history of accounting institutions, prosopography, public sector accounting history, and comparative international accounting history are foremost amongst the myriad justifications for seeking to unravel the accounting history lodes in archives such as the Goldberg, Chambers, and Briloff Collections [Potter, 2003]. The archiving …
Raymond J. Chambers' Contributions To The Development Of Accounting Thought, Abdulmalik A. Al-Hogail, Gary John Previts
Raymond J. Chambers' Contributions To The Development Of Accounting Thought, Abdulmalik A. Al-Hogail, Gary John Previts
Accounting Historians Journal
Raymond J. Chambers was an internationally recognized scholar, influential theorist, as well as an important contributor to the study of the history of accounting thought. He was an advocate of the needs of financial statement users. He investigated what users, not accountants, considered important and what in fact was relevant to their decision-making. He challenged existing theoretical propositions which he believed were only rationalization of current practices. He argued that the lack of a rigorously developed theory of accounting led to contradictory and less relevant accounting practices. In his theory of continuously contemporary accounting (CoCoA), he demonstrated with logic and …
1991 Accounting Hall Of Fame Induction: Raymond J. Chambers, M. C. Wells, Daniel L. Jensen, R. J. Chambers
1991 Accounting Hall Of Fame Induction: Raymond J. Chambers, M. C. Wells, Daniel L. Jensen, R. J. Chambers
Accounting Historians Journal
1991 Accounting Hall of Fame induction: Raymond J. Chambers with introduction by Murray Wells (Chairman and Professor, University of Sydney); Induction citation by Daniel L. Jensen (Ernst & Young Professor of Accounting Department of Accounting and Management Information Systems College of Business, The Ohio State University); Response by Raymond John Chambers (Professor Emeritus of Accounting University of Sydney, Australia)