「리틀톤」 회계사상의 문현사적 연구( ill)

A Historical Approach to the Accounting Thought of A.C. Littleton from 1954 to 1974

This paper is approached to A. C. Littleton’s performances of accounting in the third period of his research adivities from 1954 to 1974. Especially, this is resear ched about accounting theoretical features reflected in his accounting articles Therefore, it is the objectives of this study to prospect the nature of his account mg p 니 rpose and standards, and to develop a number of accounting concepts to show: (1) that ideas from accounting theory can be usually joined with typκal fea ture in accounting practices, and (2) that accounting principles can be derived inductively Qut of accc 니 nting actions which are clearly relevant to accounting objectives His last accounting tho ght is expressed in his ’Books and Art icles’ which was written from 1954 to 1974. And also, this study is approached to his accounting ogy of acquisition cost basis through criticism of R.J. Chambers’s accountmg argument in the same time. He has thought very important1y socio-economic environrnent in his study of accounting theory. And, he has demonβtrated that ac counting theory is formed to base on double entry bookkeeping. He has argued that accounting discipline is very important to 3 factors of accounting 5uch as e5sential qualities of accounting theory, induction of accounting principles, and acquisition cost basis in double entry bookkeeping. It is verified that social and econornic bac kground is very important in this area He has examined that process of accounting institutional development is related with progress of capitalism in his study. At the same time, he tried to demonstrate essentîal qualîties of accounting theory as a soci외 sc ience. He has descrid many papers that criticize accounting system by market vaJue based on accountîng view of acquisition c∞t basis. FinalJy, these were organized intensively in his ’Structure 。f Accounting Theorγ i s results mean formation of Littleton’s Accounting disci i ne. As above. we can find his accounting thoughts that was formed in his accounting research peri from 1954 10 1974