BusinessEconomicsPolitical Science

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

S. Zeff

2018.6.1Accounting Historians Journal

DOI: 10.2308/aahj-10578

tlooto Summary

This article explores Paton and Littleton's influential 1940 monograph on corporate accounting standards, tracing its origins to previous writings.

Abstract

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.

Citation format

ZEFF, S. An introduction to corporate accounting standards: Detecting paton's and littleton's influences. Accounting Historians Journal, 2018.