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Research in Public Accountancy

Published online by Cambridge University Press:  24 July 2012

Mary E. Murphy
Mary E. Murphy
Affiliation:
Hunter College of the City of New York
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Extract

“English accounting practice has been developing for many years, but it has not made any substantial contribution to economic science over its own field of the analysis of the results of industry, although it has practically a monopoly grip of the required data. Accountants have the figures; other people cannot use them and if accountants will not, then we get nothing; economics continues its abstract declarations and business blunders on by individual instinct.” This ringing challenge delivered by the late Lord Stamp more than twenty-five years ago has not been fully met by either the English or the American accounting profession. An assessment of progress to date and an analysis of the factors impeding accounting research are the purposes of this paper.

Type
Research Article
Information
Business History Review , Volume 24 , Issue 1 , March 1950 , pp. 43 - 50
Copyright
Copyright © The President and Fellows of Harvard College 1950

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References

Editor's Note. In the absence of Miss Murphy, this paper was read by Mr. Navin at the joint meeting of the Business Historical Society, Inc., and the American Historical Association, Dec. 29, 1949.

1 Written by W. G. Jordan and published by Prentice-Hall.