Cash Flow Reporting (RLE Accounting): A Recent History of an Accounting Practice

1st Edition

Thomas A. Lee

Routledge
Published November 26, 2015
Reference - 416 Pages
ISBN 9781138969919 - CAT# Y208170
Series: Routledge Library Editions: Accounting

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Summary

This collection explores Kuhn’s 1970 perception of a scientific revolution in the form of a cyclical sequence of anomaly recognition; insecurity, alternative ideas, schools of thought and dominating practices. Cash flow reporting has become a dominant accounting practice which emerged from a developmental process of Kuhnian form. The text is constructed around the various stages identified by Kuhn and selected readings are categorised accordingly.

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