Index

Citation (2018), "Index", Williams, K.L. and Lawrence, H.J. (Ed.) William A. Paton: A Study of his Accounting Thought (Studies in the Development of Accounting Thought, Vol. 22), Emerald Publishing Limited, Bingley, pp. 169-174. https://doi.org/10.1108/S1479-350420180000022007 Publisher: Emerald Publishing Limited Copyright © 2018 Emerald Publishing Limited INDEX Index “A” group of postulates, 77 Accountants’ Handbook, The, 1, 70 Accounting as aid to management, 126–128 approaches, 34–37 community, 50 organization influences, 49–53 Accounting (Paton),, 91, 94 Accounting education, Paton’s thoughts on accounting in college curriculum, 79–83 attacks against accounting, 83–86 continuing education, 85–86 Paton’s influence on University of Michigan, 99–100 Paton’s speaking engagements, 98–99 Paton’s students, 88–89 Paton’s teaching experiences, 86–88 Paton’s textbooks, 89–97 Paton’s use of cases in classroom, 98 reaction to Paton’s textbooks, 97 Accounting Evolution to, 1900, 106 Accounting postulates, Paton’s contributions to, 55 assets equal equities, 57–60 basic assumptions of accountant, 55–76 cost gives value, 68 entity concept, 56 going concern, 56–57 initial cost, 66–68 losses extinguishing ownership, 71 modern significance of Paton’s assumptions, 76–78 recognition of revenue, 69 representations of balance sheet, 60–61 stability of monetary unit, 61–66 uniformity of depreciation, 69–71 valuation of inventory, 71–76 Accounting Principles Board (APB), 34, 51, 52 Accounting Principles Board Opinion (APBO), 44 Accounting Research Bulletins (ARBs), 48, 50 ARB No., 29, 73 Accounting Research in Association, 106–108 Accounting Research Study (ARS), 37 Accounting Review, The, 1, 2, 42, 70, 84, 104–105, 111 Accounting Series Release No., 190, 48 Accounting Series Release No. 53 (ASR No. 53), 65 Accounting Theory, 37, 39, 56, 64 Accounting Theory, with Special Reference to the Corporate Enterprise, 91 Accounting thought, 1 importance of understanding past, 3–6 methodology, 11–12 organization of study, 7–10 purpose of study, 6–7 study limitations, 10–11 “Actual cost”, 43, 47 “Ad hoc” approach, 115 Advanced Accounting (Paton), 73, 91, 97, 117 American Accounting Association (AAA), 1, 101–104 American Accounting Review, The, 104 American Association of Public Accountants (AAPA), 4, 5, 103 American Association of University Instructors in Accounting (AAUIA), 6, 80–81, 91, 101–102, 104 AAUIA name problems, 102–103 American Economic Association, 1 American Institute of Accountants (AIA), 49, 103 American Institute of Certified Public Accountants (AICPA), 1, 49, 101, 113–117, 134, 135 Committee on Education, 81–82 An Introduction to Corporate Accounting Standards (See, Paton and Littleton Monograph) “Analysis, planning, and control”, 84 Appreciation of fixed assets, 62 Arkansas Department of Public Utilities (ADPU), 68 Asset Accounting (Paton), 92, 94–96 Assets, 42, 58 groups, 59 Assets equal equities, 57–60 equation, 94 Assumptions of Accounting (1917), 62 Axiomatic approach, 36 Ayn New Kunstlich Buech (Grammateus), 4 “B” group of postulates, 77 Balance sheet, 58 representations, 60–61 Base stock method of inventory valuation, 57 “Basic Postulates of Accounting”, The, 76 Behavioral approaches, 36 Bierman’s dissertation, 50 Bond discount, 60–61 Book of the Art of Trade, 3 Book value, 59 Bookkeeping (defense of), 6, 81 Brash outsider (of education), 8 Business, the, 56 “C” group of postulates, 77 Cardano’s formula, 4 Certified Public Accountants (CPAs), 5 laws, 79 Chapters on Money (1906), 23 Chartered Accountant certification, 28–29 Classroom interactive activities, 36 Committee on Accounting Procedure (CAP), 1, 50, 108, 112–113 limitations, 113–114 members, 115 research department, 115–116 Communication theory approach, 36 Compensation, Paton’s views on, 128 Contemporary Accounting, a Refresher Course for Public Accountants, 85–86 “Conventions” (of accounting), 49 “Copper country” of Keweenaw Point, Michigan, 13 Corporate accountability, challenges of, 51 Corporate Profits as Shown by Audit Reports (Paton), 125 “Corporate” standards, 111 Corporation Accounts and Statements (Paton), 92, 96–97 Corporation influence, 38–40 Cost, 67 actual, 43, 47 basis, 63 gives value, 68 initial, 66–68 price-influencing, 65 principle, 73 recorded, 64 replacement, 47 summations of, 42 Council on Accounting Research, 106 Critical theory, 36 Current-cost accounting, 47, 62 De Computis et Scripturis, 4 Deductive approach, 34–35 Depreciation, 47 of fixed assets, 62 uniformity of, 69–71 “Depreciation Deduction–LIFO Principle Should Be Extended to Cover Depreciable Plant Assets”, 75 Dissertations (Chaired by Paton), 26–27 Double taxation, 41 Earning power, 61, 66 Economic fallacies, 125 influence, 41–42 Economic and social factors impact on Paton’s thinking, 44 accounting organization influences, 49–53 inflation, 47–48 pension movement, 48–49 Efficiency (Paton’s first “E”), 130 Eighth-grade equivalency (Paton’s), 19 Encyclopedias (Read by Paton), 18 Entity, 39 concept, 56 theory, 58 Environmental influences, 38 Equity (Paton’s second “E”), 130 Essentials of Accounting (Paton), 30, 72–75, 90, 92–94, 117 Ethical approach, 35–36 Exceptions in revenue recognition, 69 Fairness (Applied to the Ethical Approach), 36 Federal Power Commission (FPC), 67 Federation of Societies of Public Accountants in America (FSPAA), 5 Financial Accounting Standards Board (FASB), 34 Financial Reporting and Changing Prices, 48 First-in, first out (FIFO), 71–75 Fluctuating price level, 62 Foundation for Economic Education (FEE), 134 Freeman, The (Paton), 129–130 “Full cost”, 65 Games (Childhood), 17 Generalized statement of theory, 35 Geometria,, 4 Going concern, 56–57 Gordon and Howell report, 83–84 Great Depression, 14, 44, 45, 63, 76 Guide to the William Andrew Paton Papers, A, 42 Handling discount method, 60–61 Hatfield’s An Historical Defense of Bookkeeping, 6, 81 “Hit-and-miss” bundling, 92 Imlay City high school, 19 Income determination model, 51 Inductive approach, 35 Industrial enterprise, 93 Inflation, 47–48 “Information analysis and systems”, 84 “Information function of management”, 84 Initial cost, 66–68 Insolvency, 57 Institute of Accountants, 5 Intangibles of kinds, 59 Intermediate Accounting, 92 Internal Revenue Service (IRS), 71–72 “Interpretation”, 64 Interstate Commerce Commission, 43 Introduction to Corporate Accounting Standards, An, 2, 37, 39, 51, 57, 61, 62, 64, 66, 108, 112, 133 Inventory, valuation of, 71–76 Joint Committee on the Economic Report, 75 Journal of Accountancy, 1, 62, 67, 68, 75, 76, 102, 105, 107, 111, 114, 117, 134 Journal of Accounting Research, 75–76 Journal of Political Economy, 23 Justice (applied to the ethical approach to accounting), 35 Kansas City Public Service Company, 123 Keller, Thomas, 28 “Last in, first out” method (LIFO method), 12, 72, 73, 74 of valuing inventories, 41 Liabilities, 39, 57–58, 60 Libro del’arte dela mercatura (see Book of the Art of Trade) Long-term fund accumulations and investments, 59 Losses extinguishing ownership, 71 “Major phenomenon of depression”, 46 Manufacturing balance, (see Trading balance) Marked departure, 64 Michigan Act, 5 Michigan Business Review, 1 Michigan Certified Public Accountant, 8 Michigan School of Business, 41–42 Modern Accounting (Hatfield), 26 Modern Significance of Paton’s Assumptions, 76–78 Monograph, 67 Mont Pelerin Society, 1 National Association of Cost Accountants (NACA), 10, 101, 117–120 National Bureau of Economic Research, 114 National Recovery Act, 118 New York Telephone Company, 43 Nonhomogeneous residuals, 60 Paton, Andrew, 13–17 Paton, Arthur, 14, 17–19 Paton, Esther Gertrude, 14 Paton, Margaret, 21 Paton, Marian, 14, 16, 17, 20 Paton, Mary Nowlin (mother), 13–18 Paton, Mary Sleator (spouse), 20–21 Paton, Robert, 14–19 Paton music training, 17 Paton, William Andrew, 13–14, 135–136, 137 accounting as aid to management, 126–128 achievements, 19 advocacy of replacement-cost accounting, 63 articles publishing by Paton in selected periodicals, 29 brothers and sisters, 14–15 change in attitude, 64, 75 children, 21 college years, 19–20 consultations and testimonies, 123–124 draft, 65 early childhood, 15–17 early teaching years, 20 economic theory, 42 as economist, 124–126 faculty peer influence on, 22–25 family, 13–17 honoring, 136 impact on professional societies, 120 influence of other accounting professionals, 25–26 influence on others, 28–31 influence on University of Michigan, 99–100 marriage, 20–21 nonteaching activities, 121–122 partnership with Ross, 122–123 political involvement, 128–131 postulate approach, 37 professional career, 21–22 reaction to Paton’s textbooks, 97 recognition, 138–139 retirement, 139–140 schooling, 18–20 speaking engagements, 98–99 students, 26–28, 88–89 teaching experiences, 86–88 teaching method, 8 textbooks, 89–97 “unflinching allegiance to cost”, 64 use of cases in classroom, 98 views on compensation, 128 Paton, William Jr. (Andy), 21, 94 Paton and Littleton Monograph, 37, 39, 51, 61, 64, 67, 71, 81, 101, 106, 108–113 Paton approach, 36–37 Paton Center, 137–138 Paton Center of Accounting, The, 84 Paton on Accounting (Howard Greer), 31 Paton philosophy, 33 approaches to accounting, 34–37 corporation influence, 38–40 development, 38–44 impact of economic and social factors on Paton’s thinking, 44–53 economics influence, 41–42 environmental influences, 38 influence of regulation of public utilities, 43–44 taxation influence, 40–41 Paton thought, (see also Accounting education, Paton’s thoughts on), 127 “Paton way”, 2 Pay-as-you-go basis, 49 Pension movement, 48–49 Philosophy of Accounts, The, 26 Pierson report, 83–84 Postmodernist approach, 36 Postulates, 37, 76 Practical approach, 34 Preferential recognition of operating charges, 46 Price-influencing costs, 65 Principles of Accounting (Paton), 62, 90, 91, 92, 97 Principles of Economics (Frederick Taylor), 23, 24 “Principles”, 33–53 Problems of Income Analysis, 24 Professional societies, Paton’s contributions to AAA, 101, 102–104 AAUIA, 101–102, 104 Accounting Research in Association, 106–108 Accounting Review, The,, 104–105, 111 AICPA, 101, 113–117 Impact on professional societies, 120 NACA, 101, 117–120 Property (Paton definition), 57 Proportioni et Proportionalita, 4 Public utilities, regulation influence of, 43–44 Railroad industry, 43 Reaction to Paton’s Textbooks (Paton), 97 Alternative methods of depreciation, 70 Recorded costs, 64 “Reducing balance method”, 70 Replacement cost, 47 Repositories for funds, 42 Research in the AAA, 106–108 “Residual” equity, 39 Revenue Act (1918), 40 Revenue recognition, 69 Roaring twenties (effect on Paton’s thoughts), 78 Ross, Howard (Former Dean of McGill University), 28 “Rules”, (The ethical approach), 49 “Schools of accounting”, 84 Scott, DR (The ethical approach), 35–36 Securities and Exchange Commission (SEC), 48–51, 63, 65, 115 Shirtsleeve Economics (Paton), 125–126 Short-Form Income Statement, 118 Sociological approaches to accounting, 36 Special Bulletin Series, 70 Stability of monetary unit, 61–66 Stanford University Graduate Study Conference, 47 Statement of Accounting Principles, A, 63, 72, 107–108, 112 Statement of Financial Accounting Standards No. 33 (SFAS No. 33), 48 Statement of Financial Accounting Standards No. 89 (SFAS No. 89), 48 Statement of Objectives, 49–50 Statistical devices to smooth earnings, 46 Stock accounts, 71 Stockholder investment, 71 Summa de Arithmetica,, 4 Summations of costs, 42 Taxation influence, 40–41 Taxable entities, 41 Taylor, Frederick, 23–25 Tennessee Valley Authority, 123 Tentative Statement, 107, 108 Tentative Statement of Accounting Principles Affecting Corporate Reports, A, 51, 106, 113 Theory of Accounts, The, 62 Theory-is-truth approach, 36 Trading balance, 117 Truth (The ethical approach), 36 “Twin Es” (efficiency and equity), 130–131 Uniformity of depreciation, 69–71 United Steel Workers of America, 74 “Units of output” approach, 70 “Units of production” method, 70 University of Illinois, 15, 106, 138 University of Michigan, 24 Paton’s influence on, 99–100 Valuation of inventory, 71–76 Wage Stabilization Board, 74 Ways and Means Committee of the House of Representatives, 47 Wisconsin Public Service Commission, 123 Zeff (on Paton’s current costing views), 63–66 Book Chapters Prelims Chapter 1 Introduction Chapter 2 Biography of William A. Paton Chapter 3 The Paton Philosophy Chapter 4 Paton’s Contributions to the Accounting Postulates Chapter 5 Paton’s Thoughts on Accounting Education Chapter 6 Paton’s Contributions to Professional Societies Chapter 7 Paton’s other Activities and Thoughts Chapter 8 Summary, Honors, and Conclusions Apendix A1 Partial List of Government Publications Prepared by Paton Appendix A2 Partial List of Institutions at which Paton Taught Appendix A3 Partial List of Organizations in which Paton Held Membership Appendix A4 Partial List of Engagements in which Paton Served as a Consultant or Expert Witness References About the Authors Index

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