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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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.
|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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