Abstract
This is a series of critical reflections on the contribution of Raymond J. Chambers to accounting thought, education and practice. It was stimulated by the recent publication of Accounting Thought and Practice Reform: Ray Chambers’ Odyssey, by Frank Clarke, Graeme Dean and Martin Persson, and draws extensively on the material presented in that book. It represents the author’s personal reflections on the material in The Odyssey rather than a comprehensive survey of the extensive literature surrounding Chambers’ work.
Highlights
The bookThe book (Clarke et al, 2019) is a biographical tribute to Ray Chambers, the founder of the Sydney School of Accounting
This is a series of critical reflections on the contribution of Raymond J
Ray Chambers (1917–1999) was undoubtedly one of the most important accounting theorists of the twentieth century and one of the stars of the ‘golden age’ of accounting theory. He is most notably remembered for his 1966 book, Accounting, Evaluation and Economic Behavior, which was an ambitious attempt to derive a comprehensive financial accounting theory from basic premises which Chambers believed to conform with his observation of how accounting entities and markets operated
Summary
The book (Clarke et al, 2019) is a biographical tribute to Ray Chambers, the founder of the Sydney School of Accounting. Two of the authors (Clarke and Dean) were pupils and close academic colleagues of Chambers and the third, Persson, wrote his doctoral thesis on Chambers’ work They can write authoritatively about their subject and have supplemented their collective expertise with some fascinating evidence from the Chambers Archive, which is presented in some detail, enabling the critical reader to make an independent assessment of this great controversialist’s work and the evolution of his ideas. Apart from several books, including his 1966 classic, Accounting, Evaluation and Economic Behavior and his later Accounting Thesaurus (1995, a remarkable statement of his extensive scholarship), he published many shorter works, collected in six volumes of collected papers, as well as unpublished work, including correspondence with other scholars and with professional and regulatory bodies concerned with accounting and accounting education The latter are available in the Chambers Archive and are quoted extensively in the book (hereinafter referred to as The Odyssey). The amount of material available to the authors must have
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