Asset valuation, profit measurement and path dependence in Britain to 1800

Edwards, John

doi:10.1016/j.bar.2014.10.009

Cited by 4 publications

(1 citation statement)

References 26 publications

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“…Its relevance is well demonstrated via Web of Science citation data which has fixed 322 references, including 50 from 2012 to 2016. The work was mentioned in publications on the history of accounting (Edwards, 2016;Whittington, 2015;Dyckman, Zeff, 2015, etc. ) and business measurement (Gregory, Whittaker,2013;Koh , Qian, Wang, 2014, etc.).…”

Section: Asset Valuation Matrix By Edgar O Edwards and Philip Wilkesmentioning

confidence: 99%

Accounting Measurement Matrices: Subject and Values

Abdalova¹,

Karelskaia²

2016

Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)

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The paper is methodologically based on measurement matrices by E.O. Edwards -F.V. Bell and Y. V. Sokolov -V. Y. Sokolov. The authors carry out a comparative analysis of timefactor measurement matrices of American and Russian researchers. The analysis shows that the major difference lays in use of different objects of measurement that leads to variations in their interpretation and application. The conclusion that the concept of the mixed measurement applied in accounting, is a consequence of influence of time on a measurement of objects of the account is drawn.

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Section: Asset Valuation Matrix By Edgar O Edwards and Philip Wilkesmentioning

confidence: 99%

Accounting Measurement Matrices: Subject and Values

Abdalova¹,

Karelskaia²

2016

Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)

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The advent of double-entry-based costing practices in the British engineering industry: Ransomes of Ipswich, 1856–1863

Boyns

Edwards

2016

Accounting History Review

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We would like to express our thanks to previous and current archivists at the Museum of English 'u al Life fo thei patie e a d assista e i aidi g ou stud of the 'a so es a hi es. We would also like to thank participants at the International Festschrift in Honour of Professor Yannick Lemarchand held in Nantes on 13-14 November 2015 for their comments on an earlier draft of this paper, in particular Yannick himself and Richard Baker, and the two anonymous AHR reviewers. We alone remain responsible for the final content! The advent of double entry based costing practices in the British engineering industry:

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From ‘pure Satisfaction and Curiosity’ to the ‘particular gain or loss upon each article’: early modern philosophies of accounting in English accounting textbooks

Gervais

2020

Accounting History Review

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Asset valuation, profit measurement and path dependence in Britain to 1800

Cited by 4 publications

References 26 publications

Accounting Measurement Matrices: Subject and Values

Accounting Measurement Matrices: Subject and Values

The advent of double-entry-based costing practices in the British engineering industry: Ransomes of Ipswich, 1856–1863

From ‘pure Satisfaction and Curiosity’ to the ‘particular gain or loss upon each article’: early modern philosophies of accounting in English accounting textbooks

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