This book concerns developments in the history of one accounting
idea. It discusses cash flow accounting and, as such, relates what
can only be described as a 'recycled' accounting problem. Cash flow
accounting is the oldest form of monetary accounting, preceding the
now conventional accrual and allocation-based accounting. Largely
ignored in accounting literature since the early 1950s, this
collection concentrates on Lee's work and provides the reader not
only with a relevant selection of his writings on the subject since
1971, but also with a structured collection that explains the way
in his thinking has developed on the subject and focuses on
relevant influences.
General
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