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Positive accounting emerged with empirical studies that proliferated in accounting in the late 1960s. It was organized as an academic school of thought of discipline by the work of Ross Watts and Jerold Zimmerman (in 1978 and 1986) at the William E. Simon School of Business Administration at the University of Rochester, and by the founding of the Journal of Accounting and Economics in 1979.
Vernon Kenneth Zimmerman (born 1928) is an American accounting scholar and Professor of accounting at the University of Illinois Urbana Champaign, known for his work on the accounting history and international accounting theory. [1] [2]
For Dummies is an extensive series of instructional reference books which are intended to present non-intimidating guides for readers new to the various topics covered. The series has been a worldwide success with editions in numerous languages.
William Andrew Paton (July 19, 1889 – April 26, 1991) was an American accountancy scholar, known as founder of the American Accounting Association in 1916, and was founder and first editor of its flagship journal The Accounting Review.
Ethel Watts (1895 – 1963) was an English accountant who is remembered for being the first woman to become a chartered accountant through examination. [1] Early life
Découvertes Gallimard, a similar series in French of introductory books written by experts, started in 1986, noted for its fine illustration. Some titles are translated in other languages. For Dummies, a series of instructional reference books and beginners guides with a focus on the practical aspects or application of various topics.
series) is a product line of how-to and other reference books published by Dorling Kindersley (DK). The books in this series provide a basic understanding of a complex and popular topics. The term "idiot" is used as hyperbole, to reassure readers that the guides will be basic and comprehensible, even if the topics seem intimidating.
Douglas Ward Allen (born August 15, 1960) [2] is a Canadian economist and the Burnaby Mountain Professor of Economics at Simon Fraser University.He is known for his research on transaction costs and property rights, and how these influence the structure of organizations and institutions.