Profitability, Accounting Theory and Methodology: The Selected Essays of Geoffrey Whittington

Geoffrey Whittington is an important scholar in the history of accounting. His numerous articles, covering a wide field, are insightful and significant. He has made important contributions to inflation accounting, accounting theory and methodology, and standard setting, and he has conducted a number of valuable empirical studies. This collection pulls together his essays and articles and encompasses his work on empirical studies based on company accounts, specification of empirical models, price change accounting, taxation and regulation, and regulation of accounting and auditing. This work is accompanied by a new introduction and conclusion. This book will be extremely useful for historians of accounting as well as accountancy practitioners and researchers.