Mathews, Gynther and Chambers: three pioneering Australian theorists

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.