William A. Paton : a Study of His Accounting Thought /
This groundbreaking study explores major influences on Paton's thoughts on accounting and shows how Paton was an active participant in the professional accounting organizations of his day.
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| Format: | Electronic eBook |
| Language: | English |
| Published: |
Bingley :
Emerald Publishing Limited,
2018.
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| Series: | Studies in the Development of Accounting Thought Ser.
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| Subjects: | |
| Online Access: | CONNECT |
Table of Contents:
- Intro; William A. Paton; Contents; Acknowledgments; Abstract; List of Tables, Exhibits and Appendices; LIST OF ABBREVIATIONS; Chapter 1: Introduction; Importance of Understanding Our Past; Purpose of Study; Organization of Study; Study Limitations; Methodology; Chapter 2: Biography of William A. Paton; The Andrew Paton Family; William's Brothers and Sisters; William's Early Childhood; Paton's Schooling; William's College Years; William Paton's Marriage; The Paton Children; Paton's Professional Career; Faculty Peer Influence on Paton; Influence of Other Accounting Professionals.
- Student Influence on PatonPaton's Influence on Others; Chapter 3: The Paton Philosophy; Approaches to Accounting; The Deductive Approach; The Inductive Approach; The Ethical Approach; Other Approaches; The Paton Approach; Development of the Paton Philosophy; Environmental Influences; Influence of the Corporation; Influence of Taxation; Influence of Economics; Influence of Regulation of Public Utilities; Impact of Economic and Social Factors on Paton's Thinking; Impact of Inflation; Impact of the Pension Movement; Accounting Organization Influences.
- Chapter 4: Paton's Contributions to the Accounting PostulatesBasic Assumptions of the Accountant; The Entity Concept; The Going Concern; Assets Equal Equities; Representations of the Balance Sheet; Stability of the Monetary Unit; Initial Cost; Cost Gives Value; Recognition of Revenue; The Uniformity of Depreciation; Losses Extinguish Ownership; The Valuation of Inventory; Modern Significance of Paton's Assumptions; Chapter 5: Paton's Thoughts on Accounting Education; Accounting in the College Curriculum; Attacks Against Accounting; Continuing Education; Paton's Teaching Experiences.
- Paton's StudentsPaton's Textbooks; Essentials of Accounting; Asset Accounting; Corporation Accounts and Statements; Reaction to Paton's Textbooks; Paton's Use of Cases in the Classroom; Paton's Speaking Engagements; Paton's Influence on the University of Michigan; Chapter 6: Paton's Contributions to Professional Societies; The American Association of University Instructors in Accounting; The American Accounting Association; The Accounting Review; Accounting Research in the Association; The Paton and Littleton Monograph; The American Institute of Certified Public Accountants.
- The National Association of Cost AccountantsOverall Impact on Professional Societies; Chapter 7: Paton's Other Activities AND THOUGHTS; Paton the Economist; Accounting as an Aid to Management; Paton's Views on Compensation; Paton's Political Involvement; Chapter 8: Summary, Honors, and Conclusions; The Paton Center; Recognition Afforded Paton by His Peers; "The News of My Retirement has Been Greatly Exaggerated"; References; Appendix: Partial List of Government Publications Prepared BY PATON; About the Authors; Index.
