R.J. Chambers on Securities and Obscurities : Making a Case for the Reform of the Law of Company Accounts in the 1970s. / Persson, Martin; Napier, Christopher.

In: Abacus, Vol. 54, No. 1, 03.2018, p. 36-65.

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R.J. Chambers on Securities and Obscurities : Making a Case for the Reform of the Law of Company Accounts in the 1970s. / Persson, Martin; Napier, Christopher.

In: Abacus, Vol. 54, No. 1, 03.2018, p. 36-65.

Research output: Contribution to journalArticle

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@article{0c2a63c41d3d49519aac9a8911f13737,
title = "R.J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s",
abstract = "This study examines the contribution of Raymond J. Chambers to the British inflation accounting debate in the early-to-mid 1970s, from the perspective of the reception of his book, Securities and Obscurities: A Case for Reform of the Law of Company Accounts, published in 1973. To structure the empirical narrative, drawing on previously unpublished documents from the R. J. Chambers Archives, we employ Czarniawska and Joerges{\textquoteright} (1996) notion of the {\textquoteleft}travel of ideas{\textquoteright}, and Mumford{\textquoteright}s (1979) observation of the existence of {\textquoteleft}inflation accounting debate cycles{\textquoteright}. The result is a narrative that traces the environmental and material circumstances that led to Chambers{\textquoteright} book having a lesser impact on the British inflation debate than one would expect based on his influence at the time and the empirical rigor of his proposal. The purpose of this exercise is to assess how contextual factors, such as the choice of publisher, use of promotional material, and distribution methods, can be as (or more) important than the substance of the proposed ideas, arguments, and solutions.",
keywords = "Accounting cycles, Inflation, R.J. Chambers, Securities and Obscurities, Travel of ideas, Accounting history",
author = "Martin Persson and Christopher Napier",
year = "2018",
month = mar,
doi = "10.1111/abac.12123",
language = "English",
volume = "54",
pages = "36--65",
journal = "Abacus",
issn = "0001-3072",
publisher = "Wiley-Blackwell",
number = "1",

}

RIS

TY - JOUR

T1 - R.J. Chambers on Securities and Obscurities

T2 - Making a Case for the Reform of the Law of Company Accounts in the 1970s

AU - Persson, Martin

AU - Napier, Christopher

PY - 2018/3

Y1 - 2018/3

N2 - This study examines the contribution of Raymond J. Chambers to the British inflation accounting debate in the early-to-mid 1970s, from the perspective of the reception of his book, Securities and Obscurities: A Case for Reform of the Law of Company Accounts, published in 1973. To structure the empirical narrative, drawing on previously unpublished documents from the R. J. Chambers Archives, we employ Czarniawska and Joerges’ (1996) notion of the ‘travel of ideas’, and Mumford’s (1979) observation of the existence of ‘inflation accounting debate cycles’. The result is a narrative that traces the environmental and material circumstances that led to Chambers’ book having a lesser impact on the British inflation debate than one would expect based on his influence at the time and the empirical rigor of his proposal. The purpose of this exercise is to assess how contextual factors, such as the choice of publisher, use of promotional material, and distribution methods, can be as (or more) important than the substance of the proposed ideas, arguments, and solutions.

AB - This study examines the contribution of Raymond J. Chambers to the British inflation accounting debate in the early-to-mid 1970s, from the perspective of the reception of his book, Securities and Obscurities: A Case for Reform of the Law of Company Accounts, published in 1973. To structure the empirical narrative, drawing on previously unpublished documents from the R. J. Chambers Archives, we employ Czarniawska and Joerges’ (1996) notion of the ‘travel of ideas’, and Mumford’s (1979) observation of the existence of ‘inflation accounting debate cycles’. The result is a narrative that traces the environmental and material circumstances that led to Chambers’ book having a lesser impact on the British inflation debate than one would expect based on his influence at the time and the empirical rigor of his proposal. The purpose of this exercise is to assess how contextual factors, such as the choice of publisher, use of promotional material, and distribution methods, can be as (or more) important than the substance of the proposed ideas, arguments, and solutions.

KW - Accounting cycles

KW - Inflation

KW - R.J. Chambers

KW - Securities and Obscurities

KW - Travel of ideas

KW - Accounting history

U2 - 10.1111/abac.12123

DO - 10.1111/abac.12123

M3 - Article

VL - 54

SP - 36

EP - 65

JO - Abacus

JF - Abacus

SN - 0001-3072

IS - 1

ER -