A Foundation in Economics for Contemporary Research in Accounting: Volume I

This paper reassesses the significance of the concept of matching expenses to revenues as an accounting principle. We compare and contrast the historical views of authoritative bodies and the various scholars and practitioners who analyze this subject, drawing implications for future standard setting. Through this historical retrospective on matching, which includes a review of more contemporary research and thought, we find that matching as an approach to income measurement can be helpful in forecasting earning power. Consequently, we conclude that matching should be retained as a long-standing fundamental accounting principle in standard-setting and in practice.

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Knowledge First

10.1093/oso/9780198716310.003.0001 ◽

2017 ◽

Cited By ~ 1

Author(s):

J. Adam Carter ◽

Emma C. Gordon ◽

Benjamin W. Jarvis

Keyword(s):

Philosophy Of Mind ◽

Theoretical Background ◽

Contemporary Research ◽

Timothy Williamson ◽

Research Themes ◽

New Directions ◽

Individual Contributions ◽

The Individual

In this introductory chapter, the volume’s editors provide a theoretical background to the volume’s topic and a brief overview of the papers included. The chapter is divided into five parts: Section 1 explains the main contours of the knowledge-first approach, as it was initially advanced by Timothy Williamson in Knowledge and its Limits. In Sections 2–3, some of the key philosophical motivations for the knowledge-first approach are reviewed, and several key contemporary research themes associated with this approach in epistemology, the philosophy of mind and elsewhere are outlined and briefly discussed. The volume’s papers are divided into two broad categories: foundational issues and applications and new directions. Section 4 discusses briefly the scope and aim of the volume as the editors have conceived it, and Section 5 offers an overview of each of the individual contributions in the volume.

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