2012
DOI: 10.1504/ijca.2012.048792
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Canning's legacy

Abstract: The motivation for this paper is to evaluate the legacy of John B. Canning to financial accounting, particularly regarding his attempt to identify the qualitative, empirical property underlying the accounting elements for measurement of periodic profit. Canning's adaptation of Fisher's (1906) concept of individual real income to deduce enterprise earnings together with the underlying concept of services is explored for its impact on profit measurement. Fisher (1930b), in his review of Canning's book, provides … Show more

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