The Price Level Problem and Some Intellectual Grooves

Chambers, R. J.

doi:10.2307/2490296

Journal of Accounting Research

1965

DOI: 10.2307/2490296

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The Price Level Problem and Some Intellectual Grooves

R. J. Chambers¹

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1969

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Cited by 5 publications

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“…The problem of how to account for the financial effects of specific and general price changes (i.e., inflation) has received considerable attention in the accounting literature. Chambers (e.g., , , , , , ) and other prominent academics (e.g., Schmidt, ; Sweeney, ; May, ; Baxter, ) have published widely on the subject and the result has been a number of proposals to change the way in which accounts are prepared. During the inflationary period of the 1970s, several of these proposals were also evaluated for implementation at the behest of various government inquiries, chaired by Russell Mathews (1975), Francis Sandilands (1975), and Ivor Richardson (1976).…”

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R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s

Persson

Napier²

2018

Abacus

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This study examines the contribution of Raymond J. Chambers to the British inflation accounting debate in the early-to-mid 1970s, from the perspective of the reception of his book, Securities and Obscurities: A Case for Reform of the Law of Company Accounts, published in 1973. To structure the empirical narrative, drawing on previously unpublished documents from the R. J. Chambers Archives, we employ Czarniawska and Joerges ' (1996) notion of the 'travel of ideas ', and Mumford's (1979) observation of the existence of 'inflation accounting debate cycles'. The result is a narrative that traces the environmental and material circumstances that led to Chambers' book having a lesser impact on the British inflation debate than one would expect based on the international exposure of his ideas, his influence at the time, and the empirical rigour of his proposal. The purpose of this exercise is to assess how contextual factors, such as the choice of publisher, use of promotional material, and distribution methods, can be as (or more) important than the substance of the proposed ideas, arguments, and solutions.

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confidence: 99%

R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s

Persson

Napier²

2018

Abacus

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Mathews, Gynther and Chambers: three pioneering Australian theorists

Whittington¹,

Zeff²

2001

Accounting and Business Research

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Abstract-This paper reviews the professional careers and contributions of three distinguished Australian academics, Russell Mathews, Reg Gynther and Ray Chambers, each of whom died recently. Particular attention is paid to their contributions to the debate on price change accounting, including the exchanges that took place between them on this subject. Price change accounting was a central issue in academic and professional debates of the 1960s and 1970s, when the trio were at the peak of their activity as academics. The paper also records the wide range of their contributions to accounting research, education, standard setting and public policy.

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The Use and Abuse of a Notation: A History of an Idea

Chambers

1978

Abacus

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The Price Level Problem and Some Intellectual Grooves

Cited by 5 publications

References 0 publications

R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s

R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s

Mathews, Gynther and Chambers: three pioneering Australian theorists

The Use and Abuse of a Notation: A History of an Idea

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