The ICAEW's Recommendations on Accounting Principles and secrecy of process

References

• 1952 . “ The Accountancy of Changing Price Levels ” . London : The Institute of Cost and Works Accountants .
   Google Scholar
• 1969 . ‘Balance sheets of investment trust companies: a Scottish Institute research study’ . The Accountant , 161 (4954) : 730 – 734 .
   Google Scholar
• Baxter , W.T. 1953 . ‘Recommendations on accounting theory’ . The Accountant , 129 (4112) : 405 – 410 .
   Google Scholar
• Bircher , P. 1991 . From the Companies Act of 1929 to the Companies Act of 1948 , New York, NY : Garland Publishing, Inc .
   Google Scholar
• 1943 . ‘Departmental committee on company law reform’ . The Accountant , 109 (3578) : 2 – 3 .
   Google Scholar
• Howitt , Sir H. 1966 . “ The History of The Institute of Chartered Accountants in England and Wales 1880–1965 and of Its Founder Accountancy Bodies 1870–1880 ” . In London , Heinemann .
   Google Scholar
• 1943 . ‘The Institute and accounting principles’ . The Accountant , 108 (3563) : 145 – 146 .
   Google Scholar
• Kitchen , J. and Parker , R.H. 1980 . Accounting Thought and Education: Six English Pioneers , London : The Institute of Chartered Accountants in England and Wales .
   Google Scholar
• 1954 . “ List of Members 1954 ” . London : The Institute of Chartered Accountants in England and Wales .
   Google Scholar
• MacIver , A.S. 1954 . ‘The work of the Institute – III’ . The Accountant , 131 (4174) : 651 – 659 .
   Google Scholar
• Mumford , M. 2007 . Interview with Eric Hay Davison , Edinburgh : The Institute of Chartered Accountants of Scotland . (http: //www.icas.org.uk/site/cms/download/res_mumford_davison.pdf)
   Google Scholar
• Noguchi , M. 2004 . ‘Corporatism and unavoidable imperatives: Recommendations on Accounting Principles and the ICAEW memorandum to the Cohen Committee’ . The Accounting Historians Journal , 31 (2) : 53 – 95 .
   Google Scholar
• Noguchi , M. and Edwards , J.R. 2004 . ‘Accounting principles, internal conflict and the state: the case of the ICAEW’ . Abacus , 40 (3) : 280 – 320 .
   Google Scholar
• Noguchi , M. and Edwards , J.R. 2008 . ‘Harmonising intergroup relations within a professional body: the case of the ICAEW’ . The British Accounting Review , 40 (2) : 123 – 147 .
   Google Scholar
• Rutherford , B.A. 2007 . “ Financial Reporting in the UK: A History of the Accounting Standards Committee, 1969–1990 ” . London : Routledge .
   Google Scholar
• 1954 . ‘Service record’ . The Accountant , 131 (4172) : 573
   Google Scholar
• Stamp , E. 1970 . “ ‘Reforming accounting principles’ ” . In Accounting Principles and the City Code: The Case for Reform , Edited by: Stamp , E. and Marley , C. 64 – 202 . London : Butterworths .
   Google Scholar
• ‘Taxation and Research Committee: Luncheon to mark one‐hundredth meeting’ . The Accountant , 139 (4384) 799 – 801 .
   Google Scholar
• Taxation and Research Committee of the Association of Certified and Corporate Accountants . 1952 . Accounting for Inflation , London : Gee and Company (Publishers) Limited .
   Google Scholar
• Zeff , S. 1972 . Forging Accounting Principles in Five Countries: A History and an Analysis of Trends , Champaign, IL : Stipes Publishing Company .
   Google Scholar
• Zeff , S. 2007 . ‘The SEC rules historical cost accounting: 1934 to the 1970s’ . Accounting and Business Research , : 49 – 62 .
   Web of Science ®Google Scholar
• Zeff , S. 2009 . “ Principles Before Standards: The ICAEW's ‘N Series’ of Recommendations on Accounting Principles 1942–1969 ” . London : ICAEW Financial Reporting Faculty .
   Google Scholar
• The author is the Herbert S. Autrey Professor of Accounting at Rice University, Houston, Texas, USA. E‐mail: [email protected]. The author expresses gratitude to the anonymous reviewer for many valuable comments on an earlier draft.
   Google Scholar