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Mathews, Gynther and Chambers: three pioneering Australian theorists

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  • Geoffrey Whittington
  • Stephen Zeff

Abstract

This paper reviews the professional careers and contributions of three distinguished Australian academics, Russell Mathews, Reg Gynther and Ray Chambers, each of whom died recently. Particular attention is paid to their contributions to the debate on price change accounting, including the exchanges that took place between them on this subject. Price change accounting was a central issue in academic and professional debates of the 1960s and 1970s, when the trio were at the peak of their activity as academics. The paper also records the wide range of their contributions to accounting research, education, standard setting and public policy.

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  • Geoffrey Whittington & Stephen Zeff, 2001. "Mathews, Gynther and Chambers: three pioneering Australian theorists," Accounting and Business Research, Taylor & Francis Journals, vol. 31(3), pages 203-233.
    • Handle: RePEc:taf:acctbr:v:31:y:2001:i:3:p:203-233
    DOI: 10.1080/00014788.2001.9729615
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    References listed on IDEAS

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    1. Baxter, Wt, 1967. "Accounting Values - Sale Price Versus Replacement Cost," Journal of Accounting Research, Wiley Blackwell, vol. 5(2), pages 208-214.
    2. Beaver, Wh, 1968. "Information Content Of Annual Earnings Announcements," Journal of Accounting Research, Wiley Blackwell, vol. 6, pages 67-92.
    3. Chambers, Rj, 1965. "Measurement In Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 3(1), pages 32-62.
    4. Chambers, Rj, 1971. "Income And Capital - Fishers Legacy," Journal of Accounting Research, Wiley Blackwell, vol. 9(1), pages 137-149.
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    Cited by:

    1. Malcolm Anderson, 2002. "Accounting History publications 2001," Accounting History Review, Taylor & Francis Journals, vol. 12(3), pages 505-512.
    2. Ray Ball, 2024. "Accounting for Inflation: The Dog That Didn't Bark," Abacus, Accounting Foundation, University of Sydney, vol. 60(1), pages 1-12, March.

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