The role of Irving Fisher in the development of fair value accounting thought

Détails

ID Serval
serval:BIB_2A38510A92A0
Type
Article: article d'un périodique ou d'un magazine.
Collection
Publications
Institution
Titre
The role of Irving Fisher in the development of fair value accounting thought
Périodique
Accounting History Review
Auteur⸱e⸱s
Markarian Garen
ISSN
2155-2851
2155-286X
Statut éditorial
Publié
Date de publication
02/09/2018
Volume
28
Numéro
3
Pages
181-190
Langue
anglais
Résumé
Cardao-Pito and Ferreira do a marvellous job in putting Irving Fisher front and centre in the development of fair value accounting thought, expanding our understanding of one of history’s most respected economists. Fisher’s theories played an important role in defeating early socialists’ intellectual arguments, and yet US corporations of today pay as much tax as their foreign counterparts. The world has, voluntarily and democratically, become more Fisherian. The unwarranted one-sided criticism of Cardao-Pito and Ferreira of the current capitalist systems does little to diminish Irving Fisher’s stature as the first celebrity economist who had access to presidents and helped shape twentieth-century economic policy, including accounting.
Mots-clé
Business, Management and Accounting (miscellaneous), Accounting, General Business, Management and Accounting, History
Web of science
Création de la notice
05/05/2021 9:03
Dernière modification de la notice
06/05/2021 5:35
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