The contribution of Philip W. Bell to accounting thought

Peasnell, K V and Whittington, G (2010) The contribution of Philip W. Bell to accounting thought. Accounting Horizons, 24 (3). pp. 509-518. ISSN 0888-7993

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Abstract

This paper reviews the contribution of the late Philip Bell to accounting thought. He is best known for his joint work with Edgar O. Edwards, The Theory and Measurement of Business Income. This seminal work is put in context by exploring Bell’s earlier work as an economist and his later work, in which he developed applications and extensions of the Edwards and Bell model. Many of his concerns are relevant to the policy and research issues of today.