JOURNAL ARTICLE

William A. Paton's Gospel of Accounting as Reflected in the Accountant's Handbook.

  • Published In: Accounting Historians Journal, 2025, v. 52, n. 1. P. 63 1 of 3

  • Database: Business Source Ultimate 2 of 3

  • Authored By: Kern, Beth B. 3 of 3

Abstract

In the early 1930s, William Paton undertook editing the second edition of the Accountant's Handbook, a compendium of guidance for practicing accountants. Later in life, Paton (1978) indicated that the Handbook was a vehicle for his being able to "spread the Paton gospel more widely." Paton is viewed as one of the most influential accounting theorists of that time. This paper examines Paton's edition of the Handbook as a means for his bringing his "gospel" from academia to practice during a volatile period in business and accounting history. JEL Classifications: B31; M41. [ABSTRACT FROM AUTHOR]

Additional Information

  • Source:Accounting Historians Journal. 2025/06, Vol. 52, Issue 1, p63
  • Document Type:Article
  • Subject Area:Business and Management
  • Publication Date:2025
  • ISSN:0148-4184
  • DOI:10.2308/AAHJ-2023-038
  • Accession Number:185590434
  • Copyright Statement:Copyright of Accounting Historians Journal is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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