Concepedia

Real Accounting

Real Accounting is a methodological framework within inflation accounting that adjusts financial statements for changes in the general price level to reflect the real purchasing power of monetary amounts, thereby distinguishing it from historical cost accounting by focusing on current values.

24

Publications

775

Citations

44

Authors

24

Institutions

Publications per year

2017–2026

1

Parents

Publications

24

The Debate on Inflation Accounting.

Richard Morris, David Tweedie, Geoffrey Whittington · The Economic Journal · 1985 · 136 citations

, , +10

Exploring the teaching potential of empirically-based case studies

John B. Cullen, Sue Richardson, Rona O'Brien · Accounting Education · 2004 · 80 citations

, , +11

More than imagination: Making social and critical accounting real

Gordon Boyce, Susan Greer · Critical Perspectives on Accounting · 2012 · 66 citations

, , +9

Abnormal Real Operations, Real Earnings Management, and Subsequent Crashes in Stock Prices

Bill B. Francis, Iftekhar Hasan, Lingxiang Li · SSRN Electronic Journal · 2014 · 65 citations · Full text

, , +16

Critical realist accounting research: In search of its emancipatory potential

Sven Modell · Critical Perspectives on Accounting · 2016 · 53 citations · Full text

, , +5

1–5 of 24

Authors

44

  1. WF
    William Fellner

    Yale University, United States

    2 publications · 73 citations

    2

    h-index

  2. JB
    John B. Shoven

    Stanford University, United States

    2 publications · 73 citations

    2

    h-index

  3. JB
    Jeremy Bulow

    Stanford University, United States

    2 publications · 73 citations

    2

    h-index

  4. EM
    Edward M. Grämlich

    University of Michigan, United States

    2 publications · 73 citations

    2

    h-index

  5. LL
    Lingxiang Li

    SUNY Old Westbury, United States

    1 publications · 65 citations

    1

    h-index

1–5 of 44

Institutions

24

  1. Stanford University

    Stanford, United States

    1 h-index

    2 publications

    58 citations

  2. La Trobe University

    Melbourne, Australia

    1 h-index

    2 publications

    132 citations

  3. Rensselaer Polytechnic Institute

    Troy, United States

    1 h-index

    1 publications

    65 citations

  4. Bank of Finland

    Helsinki, Finland

    1 h-index

    1 publications

    65 citations

  5. Clarkson University

    Potsdam, United States

    1 h-index

    2 publications

    30 citations

  6. University of Florida

    Gainesville, United States

    1 h-index

    2 publications

    38 citations

  7. Bursa Uludağ Üni̇versi̇tesi̇

    Bursa, Türkiye

    1 h-index

    2 publications

    66 citations

  8. Fordham University

    New York, United States

    1 h-index

    1 publications

    65 citations

1–8 of 24

Venues

  1. Critical Perspectives on Accounting

    3 publications · 152 citations

    3

    h-index

  2. Accounting and Business Research

    2 publications · 35 citations

    2

    h-index

  3. The Economic Journal

    2 publications · 159 citations

    2

    h-index

  4. Brookings Papers on Economic Activity

    BPEA · 2 publications · 73 citations

    2

    h-index

  5. Abacus

    1 publications · 12 citations

    1

    h-index

1–5