Rutherford, B.A. (2007) A Possibilitarian History of Price Change Accounting in the UK: 1971–1985. Accounting, Business and Financial History, 17 (2). pp. 285-312. ISSN 0958-5206.
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Abstract
This 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. Had a substantial period of widespread compliance within a stable regime eventuated, a quite different dynamic might have emerged, including significant user pressure to maintain current cost accounting, thereby underpinning the regime and leading to its long-term survival.
| Item Type: | Article |
|---|---|
| Uncontrolled keywords: | Accounting Standards Committee; alternative history; counterfactuals; current cost accounting |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculties > Social Sciences > Kent Business School > Accounting and Finance |
| Depositing User: | Suzanne Duffy |
| Date Deposited: | 28 Apr 2008 09:10 |
| Last Modified: | 21 May 2011 23:52 |
| Resource URI: | http://kar.kent.ac.uk/id/eprint/2940 (The current URI for this page, for reference purposes) |
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