The Contribution of Philip W. Bell to Accounting Thought

Author:

Peasnell Kenneth,Whittington Geoffrey

Abstract

SYNOPSIS: This paper reviews the contribution of the late Philip Bell to accounting thought. He is best known for his joint work with Edgar O. Edwards, The Theory and Measurement of Business Income. This seminal work is put in context by exploring Bell’s earlier work as an economist and his later work, in which he developed applications and extensions of the Edwards and Bell model. Many of his concerns are relevant to the policy and research issues of today.

Publisher

American Accounting Association

Subject

Accounting

Reference41 articles.

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2. Baxter W. T. 1971. Depreciation. London, U.K.:Sweet and Maxwell.

3. Baxter W. T. 2005. Professor W. T. Baxter interviewed by Professor Geoffrey Whittington. In Giving an Account: Life Histories of Four CA’s, edited byWalkerS. P. , 9–54. Edinburgh, U.K.:Institute of Chartered Accountants of Scotland.

4. Perspectives on recent capital market research;Beaver;The Accounting Review,2002

5. Cyclical variations and trends in occupational wage differentials in American industry since 1914;Bell;The Review of Economics and Statistics,1951

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