Understanding Mattessich and Ijiri

A Study of Accounting Thought

Nohora Garcia

Emerald

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9781787148420

16 November 2017

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16 November 2017

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16 November 2017

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Richard Mattessich’s Accounting and Analytical Methods (1964) and Yuji Ijiri’s Theory of Accounting Measurement (1975) are two classic works of American accounting literature written by eminent scholars. Mattessich’s work contributed to the debate around the role of accountants in designing systems, and it made a sweeping case for accounting as a management science within an emerging interdisciplinary movement. Ijiri focused on proposing a theory of conventional accounting as an accounting system, which has facilitated accountability among interested parties during five centuries.

Understanding Mattessich and Ijiri takes a 21st-century view of these authors and their work, which was well ahead of its time in the challenges it offered to formidable institutional arrangements. This volume revivifies Mattessich’s and Ijiri’s emphases on processes and circumstances irreducible to rigorous study, which since the 1960s has been the primary focus of accounting literature, and it re-examines important axiomatic views as foundations for accounting research, views to which both scholars dedicated their early careers. Ultimately, this work examines how their ideas fit with emerging economic theories and technologies which neither could have foreseen, and which now compete for attention when it comes to understanding the intricacy of capital and income measurement.

CHAPTER 1. INTRODUCTION CHAPTER 2. ON APPROACHES FOR ANALYZING INTELLECTUAL WORK CHAPTER 3. AN ILLUSTRATION OF STUDIES ON ACCOUNTING THOUGHT CHAPTER 4. R. MATTESSICH: A COMBINATION OF ACADEMIC INTERESTS CHAPTER 5. THE SEARCH FOR A GENERAL THEORY OF ACCOUNTING CHAPTER 6. IJIRI AND ACCOUNTABILITY CHAPTER 7. HOW CAN CONVENTIONAL ACCOUNTING BE PRESERVED? CHAPTER 8. CONCLUSION

Garciá introduces accounting students and researchers to two of the most important publications during the golden age of a priori research in accounting that preceded the turn to capital market research in North America: Richard Mattessich's Accounting and Analytical Methods (1964) and Yuji Ijiri's Theory of Accounting Measurement (1975). She covers approaches for analyzing intellectual work, an illustration of studies in accounting thought, Mattessich: a combination of academic interests, the search for a general theory of accounting, Ijiri and accountability, and how conventional accounting can be preserved.
- Annotation ©2017

Nohora García earned a Public Accountancy Bachelors, an M.Sc. in Economics, and a Ph.D. in Economic Sciences from the Universidad Nacional de Colombia. She is currently Assistant Professor in the School of Management and Public Accountancy at the Universidad Nacional de Colombia. García has been a visiting professor at the University of Mississippi, the University of Queensland, Yale University, and Carnegie Mellon University. She has also translated many accounting theory pieces into Spanish.