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1. Shubik, Martin "A Note on Accounting and Economic Theory: Past,
Present, and Future" Accounting, Economics, and Law. Vol. 1: Iss. 1,
Article 1. Published in 2011. [
http://www.bepress.eom/ael/voll/issl/l ]
Martin Shubik , .
2. Littleton, A. Charles (2011) "Economists and Accountants," Accounting,
Economics, and Law. Vol. 1: Iss. 2, Article 2. [ :
http://www.bepress.eom/ael/voll/iss2/2 ]
Charles Littleton , .
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1) :
- Schumpeter (. 3);
- Biondi (. 3);
- Fisher (. 4);
- Littleton (. 18);
- R.N. Anthony (. 45) ..
2) :
- bookkeeping (.3) - ;
- double entry bookkeeping (. 18) - ;
- game theory (. 58) - ;
- Income (. 74) - .
3) :
- must be presented before getting lost in detail (. 5) -
;
- If accounting is regarded (.8) -
;
- what is meant by a completed transaction (. 29) -
;
- it has been recognized (. 59) -
..
4) :
- Income is wealth (. 74) - ;
- Economists and accountants work within differing disciplines, (. 83) - .
- who makes up the supplementary presentation (. 86) -
.
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- The stepchildren of economic theory are bookkeeping - (
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The black boxes in both micro- and macro-economics - - , (.37) - :
- The economic theorist may yawn. So what? We cannot cover all topics.-
: ?
, (.7)
:
- Does the symbol of a crossed S ($) in this country or a crossed L (£) in England
mean that the accompanying digits speak of a quantity of value, or of an agreed-
upon price? - S ($)
L (£) ,
? (. 77-78)
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- "let the other fellow do it." - (. 87)
- capital is like a fruit tree; income is like the tree's fruit -
; - , (. 65)
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1. :
- double entry bookkeeping (. 18);
- net worth(cTp. 19);
-joint costs (.42) .
2. :
- industrial age (. 20);
- World War I (. 21) ..
3. :
- economic theory (. 24);
- accountant (. 33);
- accounting standards (. 60) ..
4. :
- GAAP -
(. 36).
5. :
- Nature of Capital and Income (. 4);
- The Code of Hammurabi (.15);
- Wealth of Nations (. 69) ..
6. :
- Can we not see in the criticisms of economists a need for clear, logical, verbal explanations of and justifications for accounting concepts and ideology? - , , ? (. 88)
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