William A. Paton : A Study of His Accounting Thought.

Intro -- William A. Paton -- Contents -- Acknowledgments -- Abstract -- List of Tables, Exhibits and Appendices -- LIST OF ABBREVIATIONS -- Chapter 1: Introduction -- Importance of Understanding Our Past -- Purpose of Study -- Organization of Study -- Study Limitations -- Methodology -- Chapter 2: Biography of William A. Paton -- The Andrew Paton Family -- William's Brothers and Sisters -- William's Early Childhood -- Paton's Schooling -- William's College Years -- William Paton's Marriage -- The Paton Children -- Paton's Professional Career -- Faculty Peer Influence on Paton -- Influence of Other Accounting Professionals -- Student Influence on Paton -- Paton's Influence on Others -- Chapter 3: The Paton Philosophy -- Approaches to Accounting -- The Deductive Approach -- The Inductive Approach -- The Ethical Approach -- Other Approaches -- The Paton Approach -- Development of the Paton Philosophy -- Environmental Influences -- Influence of the Corporation -- Influence of Taxation -- Influence of Economics -- Influence of Regulation of Public Utilities -- Impact of Economic and Social Factors on Paton's Thinking -- Impact of Inflation -- Impact of the Pension Movement -- Accounting Organization Influences -- Chapter 4: Paton's Contributions to the Accounting Postulates -- Basic Assumptions of the Accountant -- The Entity Concept -- The Going Concern -- Assets Equal Equities -- Representations of the Balance Sheet -- Stability of the Monetary Unit -- Initial Cost -- Cost Gives Value -- Recognition of Revenue -- The Uniformity of Depreciation -- Losses Extinguish Ownership -- The Valuation of Inventory -- Modern Significance of Paton's Assumptions -- Chapter 5: Paton's Thoughts on Accounting Education -- Accounting in the College Curriculum -- Attacks Against Accounting -- Continuing Education -- Paton's Teaching Experiences -- Paton's Students.

Paton's Textbooks -- Essentials of Accounting -- Asset Accounting -- Corporation Accounts and Statements -- Reaction to Paton's Textbooks -- Paton's Use of Cases in the Classroom -- Paton's Speaking Engagements -- Paton's Influence on the University of Michigan -- Chapter 6: Paton's Contributions to Professional Societies -- The American Association of University Instructors in Accounting -- The American Accounting Association -- The Accounting Review -- Accounting Research in the Association -- The Paton and Littleton Monograph -- The American Institute of Certified Public Accountants -- The National Association of Cost Accountants -- Overall Impact on Professional Societies -- Chapter 7: Paton's Other Activities AND THOUGHTS -- Paton the Economist -- Accounting as an Aid to Management -- Paton's Views on Compensation -- Paton's Political Involvement -- Chapter 8: Summary, Honors, and Conclusions -- The Paton Center -- Recognition Afforded Paton by His Peers -- "The News of My Retirement has Been Greatly Exaggerated" -- References -- Appendix: Partial List of Government Publications Prepared BY PATON -- About the Authors -- Index.

This groundbreaking study explores major influences on Paton's thoughts on accounting and shows how Paton was an active participant in the professional accounting organizations of his day.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.