A Possibilitarian History of Price Change Accounting in the UK: 1971–1985

Rutherford, B.A. (2007) A Possibilitarian History of Price Change Accounting in the UK: 1971–1985. Accounting, Business & Financial History, 17 (2). pp. 285-312. ISSN 0958-5206. (The full text of this publication is not available from this repository)

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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: 14 Apr 2014 10:46
Resource URI: http://kar.kent.ac.uk/id/eprint/2940 (The current URI for this page, for reference purposes)
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