费雪在公允价值会计思想发展中的作用

IF 0.8 Q4 BUSINESS Accounting History Review Pub Date : 2018-09-02 DOI:10.1080/21552851.2018.1542230
G. Markarian
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引用次数: 7

摘要

卡尔道-皮托和费雷拉将欧文·费雪置于公允价值会计思想发展的前沿和中心,扩展了我们对这位历史上最受尊敬的经济学家的理解。费雪的理论在击败早期社会主义者的理论论点方面发挥了重要作用,然而今天的美国公司缴纳的税款与外国公司一样多。世界已经自愿地、民主地变得更加费舍尔式了。卡尔道-皮托和费雷拉对当前资本主义制度的毫无根据的片面批评,丝毫没有削弱欧文·费雪作为第一个能接触到总统并帮助制定包括会计在内的20世纪经济政策的著名经济学家的地位。
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The role of Irving Fisher in the development of fair value accounting thought
ABSTRACT Cardao-Pito and Ferreira do a marvellous job in putting Irving Fisher front and centre in the development of fair value accounting thought, expanding our understanding of one of history’s most respected economists. Fisher’s theories played an important role in defeating early socialists’ intellectual arguments, and yet US corporations of today pay as much tax as their foreign counterparts. The world has, voluntarily and democratically, become more Fisherian. The unwarranted one-sided criticism of Cardao-Pito and Ferreira of the current capitalist systems does little to diminish Irving Fisher’s stature as the first celebrity economist who had access to presidents and helped shape twentieth-century economic policy, including accounting.
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来源期刊
CiteScore
1.20
自引率
16.70%
发文量
9
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