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This paper provides a commentary on the studies of Barth (2015), Dyckman and Zeff (2015), Ohlson (2015), Sunder (2015), and Whittington (2015) as they relate to past, present, and future directions in accounting research.
The paper explores developments in the choice of measurement method in financial reporting over the half century that has elapsed since the foundation of Abacus in 1965. The discussion is confined to the specific problem of measuring individual assets and liabilities, rather than the wider problems of the choice of measurement unit (as in inflation accounting) or capital maintenance (as in income...
This paper begins with a description of the accounting research environment prior to, and shortly following, the appearance of Abacus in 1965. During this period, the approach to accounting was predominantly normative in focus, but also reflected historical approaches, as researchers grappled with the accounting issues faced by practising accountants and bodies that established accounting principles...
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