• Issue

    Abacus: Volume 23, Issue 1

    1-92
    March 1987
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Value to the Owner: A Review and Critique

R. K. ASHTON, 
  • Pages: 1-9
  • First Published: March 1987
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Financial Reporting and the Austrian Theory of Entrepreneurship

S. DAVID YOUNG, 
  • Pages: 10-16
  • First Published: March 1987
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The Methodology of Early Accounting Theorists

M. J. R. GAFFIKIN, 
  • Pages: 17-30
  • First Published: March 1987
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Accounting for Shrinkage in Continuous Flow Industries: An Expository Note

YAW M. MENSAH,  GURPRIT S. CHHATWAL, 
  • Pages: 31-42
  • First Published: March 1987
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A New Approach to Depreciation

JOHN R. GRINYER, 
  • Pages: 43-51
  • First Published: March 1987
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Some History of the Debate on Educational Policy of Accountants in Australia

J. A. MARSH,  G. R. HENNING, 
  • Pages: 55-68
  • First Published: March 1987
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Accounting: The Structure of a Growing Profession

BENZION BARLEV,  YORAM C. PELES, 
  • Pages: 70-83
  • First Published: March 1987
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A Medieval Controversy About Profit and Loss Allocations

JEFFREY L. CALLEN, 
  • Pages: 85-90
  • First Published: March 1987
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Boussard's ‘Effectiveness of Inflation Accounting Adjustments’: A Comment

PHILIP W. BELL, 
  • Pages: 91-92
  • First Published: March 1987