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The contribution of Philip W. Bell to accounting thought

Research output: Contribution to journalJournal article

Published
<mark>Journal publication date</mark>2010
<mark>Journal</mark>Accounting Horizons
Issue number3
Volume24
Number of pages10
Pages (from-to)509-518
Publication statusPublished
Original languageEnglish

Abstract

This paper reviews the contribution of the late Philip Bell to accounting thought. He is best known for his joint work with Edgar O. Edwards, The Theory and Measurement of Business Income. This seminal work is put in context by exploring Bell’s earlier work as an economist and his later work, in which he developed applications and extensions of the Edwards and Bell model. Many of his concerns are relevant to the policy and research issues of today.