An economic analysis of accountancy.

• Main Author: Potter, Calvin. C.
• Other Authors: Beach, E. (Supervisor)
• Format: Others
• Language: en
• Published: McGill University 1954
• Subjects: Economics.
• Online Access: http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=109811

This work attempts to show the connection between economics and accountancy in the everyday practices of accountancy. To the best of my knowledge this theme has never before been treated on the scale of a book. J. Canning's work, The Economies of Accountancy, deals with the topic, but his is a static approach; he interprets accounting classifications economically. On the other hand, while Kenneth Boulding's latest book, A Reconstruction of Economics, is dynamic, using the balance sheet in all phases of economic analysis instead of merely in Money and Banking as heretofore, the emphasis is upon economic analysis.