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A Possibilitarian History of Price Change Accounting in the UK: 1971-1985

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  • Brian A. Rutherford

Abstract

This paper offers a 'possibilitarian' analysis of the history of price change accounting in the UK, exploring how events might have turned out differently at a number of key nodal points. It argues that a stable current cost accounting regime could have been established significantly before SSAP16 was in fact adopted or, alternately, that the retreat from SSAP16 could have been managed in a way that would have maintained compliance with current cost accounting. Had a substantial period of widespread compliance within a stable regime eventuated, a quite different dynamic might have emerged, including significant user pressure to maintain current cost accounting, thereby underpinning the regime and leading to its long-term survival.

Suggested Citation

  • Brian A. Rutherford, 2007. "A Possibilitarian History of Price Change Accounting in the UK: 1971-1985," Accounting History Review, Taylor & Francis Journals, vol. 17(2), pages 285-312.
    • Handle: RePEc:taf:acbsfi:v:17:y:2007:i:2:p:285-312
    DOI: 10.1080/09585200701376642
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    Cited by:

    1. Brian A. Rutherford, 2013. "A Pragmatist Defence of Classical Financial Accounting Research," Abacus, Accounting Foundation, University of Sydney, vol. 49(2), pages 197-218, June.

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