An Introduction to Corporate Accounting Standards: Detecting Paton's and Littleton's Influences

44 Pages Posted: 3 Aug 2017

See all articles by Stephen A. Zeff

Stephen A. Zeff

Rice University - Jesse H. Jones Graduate School of Business

Date Written: July 29, 2017

Abstract

The aim of this paper is to trace the principal ideas in Paton and Littleton’s influential 1940 monograph to their previous and contemporaneous writings, and thus to uncover the ideas’ origins in the literature.

Keywords: Paton, Littleton, intellectual history

JEL Classification: M41

Suggested Citation

Zeff, Stephen A., An Introduction to Corporate Accounting Standards: Detecting Paton's and Littleton's Influences (July 29, 2017). Available at SSRN: https://ssrn.com/abstract=3000597 or http://dx.doi.org/10.2139/ssrn.3000597

Stephen A. Zeff (Contact Author)

Rice University - Jesse H. Jones Graduate School of Business ( email )

6100 South Main Street
P.O. Box 1892
Houston, TX 77005
United States
713-348-6066 (Phone)
713-348-6296 (Fax)

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