Concepts of Planning

  • Arthur Hindmarch
  • Miles Atchison
  • Richard Marke


In Chapter 1 we established that the chief objective of accounting is to provide a measurement process for the firm. Part I was mainly concerned with the measurement of past performance especially for the presentation of financial statements. In Part II we are concerned with problems of measurement of information as a basis for planning decisions.


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Notes and References

  1. W. T. Bruns and D. T. De Coster (eds), Accounting and its Behavioral Implications ( New York, N.Y., McGraw-Hill, 1969 ).Google Scholar
  2. R. H. Coase, ‘The Nature of Costs’, in Studies in Cost Analysis, 2nd ed. (ed. D. Solomons) (London, Sweet & Maxwell, 1968 ).Google Scholar
  3. H. Igor Ansoff, Corporate Strategy (New York, N.Y., McGraw-Hill, 1965; Harmondsworth, Penguin Books, 1968 ).Google Scholar
  4. R. M. Cyert and J. G. March, A Behavioral Theory of the Firm ( Englewood Cliffs, N.J., Prentice-Hall, 1963 ).Google Scholar
  5. R. F. J. Dewhurst, Business Cost—benefit Analysis ( London, McGraw-Hill, 1972 ).Google Scholar
  6. J. R. Gould, ‘The Economist’s Cost Concept and Business Problems’, in Studies in Accounting Theory, ed. W. T. Baxter and S. Davidson ( London, Sweet & Maxwell, 1962 ).Google Scholar
  7. J. T. S. Porterfield, Investment Decisions and Capital Costs (Englewood Cliffs, N.J., PrenticeHall, 1965), ch. 5.Google Scholar
  8. B. Carsberg, ‘The Role of the Valuation Model in the Analysis of Investment Decisions’, in H. C. Edey and B. S. Yamey (eds), Debits, Credits, Finance and Profits ( London, Sweet & Maxwell, 1974 ).Google Scholar

Copyright information

© Arthur Hindmarch, Miles Atchison, Richard Marke 1977

Authors and Affiliations

  • Arthur Hindmarch
  • Miles Atchison
  • Richard Marke

There are no affiliations available

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