An Introduction to Corporate Accounting Standards: Detecting Paton's and Littleton's Influences
44 Pages Posted: 3 Aug 2017
Date Written: July 29, 2017
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: Suggested Citation