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Accounting Thought and Practice Reform - Ray Chambers' Odyssey (Paperback)
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Accounting Thought and Practice Reform - Ray Chambers' Odyssey (Paperback)
Series: Routledge New Works in Accounting History
Expected to ship within 12 - 17 working days
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Raymond John Chambers was born just over a century ago on 16
November 1917. It is more than fifty years since his first classic,
Accounting, Evaluation and Economic Behavior, was published, more
than forty since Securities and Obscurities: Reform of the Law of
Company Accounts (republished in 1980 as Accounting in Disarray)
and over twenty since the unique An Accounting Thesaurus: Five
Hundred Years of Accounting. They are drawn upon extensively in
this biography of Chambers' intellectual contributions, as are
other of his published works. Importantly, we also analyze archival
correspondence not previously examined. While Chambers provided
several bibliographical summaries of his work, without the benefits
of reviewing and interspersing the text with correspondence
materials from the Chambers Archive this study would lack an
appreciation of the impact of his early childhood, and nuances
related to his practical (including numerous consultancies) and
academic experiences. The 'semi-biographical narrative' codifies
article and editorial length exercises by the authors drawing on
parts of the archive related to theory development, measurement and
communication. Other parts are also examined. This allows us to
respond to those critics who claim his reforms were naive. They
further reveal a man of theory and practice, whose theoretical
ideas were solidly grounded on observations from his myriad
interests and experiences. Many of his practical experiences have
not been examined previously. This approach and the first
book-length biography differentiates this work from earlier
analyses of Chambers' contribution to the accounting literature. We
provide evidence to support the continued push for the reforms he
proposed to accepted accounting thought and practice to ensure
accounting is the serviceable technology so admired by Pacioli, Da
Vinci and many other Renaissance pioneers. It will be of interest
to researchers, educators, practitioners and regulators alike.
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