A Possibilitarian History of Price Change Accounting in the UK: 1971-1985

$54.97 plus tax (Refund Policy)

Buy Article:


This paper offers a 'possibilitarian' analysis of the history of price change accounting in the UK, exploring how events might have turned out differently at a number of key nodal points. It argues that a stable current cost accounting regime could have been established significantly before SSAP16 was in fact adopted or, alternately, that the retreat from SSAP16 could have been managed in a way that would have maintained compliance with current cost accounting. Had a substantial period of widespread compliance within a stable regime eventuated, a quite different dynamic might have emerged, including significant user pressure to maintain current cost accounting, thereby underpinning the regime and leading to its long-term survival.

Keywords: Accounting Standards Committee; alternative history; counterfactuals; current cost accounting

Document Type: Research Article

DOI: http://dx.doi.org/10.1080/09585200701376642

Affiliations: Kent Business School, University of Kent, UK

Publication date: July 1, 2007

More about this publication?
Related content

Share Content

Access Key

Free Content
Free content
New Content
New content
Open Access Content
Open access content
Subscribed Content
Subscribed content
Free Trial Content
Free trial content
Cookie Policy
Cookie Policy
ingentaconnect website makes use of cookies so as to keep track of data that you have filled in. I am Happy with this Find out more