Author： Rutherford Brian A.
Publisher： Routledge Ltd
ISSN： 1466-4275
Source： Accounting, Business & Financial History, Vol.17, Iss.2, 2007-07, pp. : 285-312
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Abstract
This paper offers a 'possibilitarian' analysis of the history of price change accounting in the UK, exploring how events might have turned out differently at a number of key nodal points. It argues that a stable current cost accounting regime could have been established significantly before SSAP16 was in fact adopted or, alternately, that the retreat from SSAP16 could have been managed in a way that would have maintained compliance with current cost accounting. Had a substantial period of widespread compliance within a stable regime eventuated, a quite different dynamic might have emerged, including significant user pressure to maintain current cost accounting, thereby underpinning the regime and leading to its long-term survival.
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