Cash Flow Reporting (RLE Accounting): A Recent History of an Accounting Practice
ISBN: 9781315871424
Platform/Publisher: Taylor & Francis / Routledge
Digital rights: Users: Unlimited; Printing: Unlimited; Download: Unlimited
Subjects: Economics Finance Business & Industry; Business Management and Accounting; Accounting;

This collection explores Kuhn's 1970 perception of a scientific revolution in the form of a cyclical sequence of anomaly recognition; insecurity, alternative ideas, schools of thought and dominating practices. Cash flow reporting has become a dominant accounting practice which emerged from a developmental process of Kuhnian form. The text is constructed around the various stages identified by Kuhn and selected readings are categorised accordingly.


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