Please use this identifier to cite or link to this item: 192.168.6.56/handle/123456789/104379
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dc.contributor.authorBrian A. Rutherford-
dc.date.accessioned2020-02-05T06:48:32Z-
dc.date.accessioned2020-05-15T21:58:57Z-
dc.date.available2020-02-05T06:48:32Z-
dc.date.available2020-05-15T21:58:57Z-
dc.date.issued2007-
dc.identifier.urihttp://196.189.45.87:8080/handle/123456789/104379-
dc.descriptionThis paper offers a ‘possibilitarian’ analysis of the history of price change accounting in the UK, exploring how events might have turned out differently at a number of key nodal points. It argues that a stable current cost accounting regime could have been established significantly before SSAP16 was in fact adopted or, alternately, that the retreat from SSAP16 could have been managed in a way that would have maintained compliance with current cost accounting.en_US
dc.languageEnglishen_US
dc.language.isoenen_US
dc.publisherRoutledge-
dc.subjectAccounting Standards Committee; alternative history; counterfactuals; current costaccountingen_US
dc.titleA Possibilitarian History of Price Change Accounting in the UK: 1971–1985en_US
dc.typeArticleen_US
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