Bøker av Geoffrey Whittington

First published in 1984, this book gives a historical account of the worldwide development of the theory and practice of inflation accounting (particularly as applied to the financial accounts of corporations). It is a comprehensive account, both in terms of the historical depth and the international breadth of its coverage.

An important scholar in the history of accounting, Geoffrey Whittington's articles cover a broad spectrum of the field. This collection of Whittington's work puts together his essays and articles on empirical studies based on company accounts, specification of empirical models, price change accounting, and regulation of accounting and auditing.

This book provides a clear and concise summary of the present state of the theory of inflation accounting for students and practitioners. It describes all of the main alternative methods of inflation accounting and illustrates them, using simple numerical examples.