Raymond John Chambers (1917-1999) was the first full-time lecturer in accounting at the University of Sydney and held to the University's foundation chair of accounting from 1960 to his retirement in 1983. Described by his 20th century peers as an "accounting pioneer" (Moonitz, Abacus 1982), Chambers was selected by Dick Edwards (1994) as one of his Twentieth Century Accounting Thinkers. He was also, at the time, the first non-American to be inducted into the Ohio Accounting Hall of Fame.
This text has been referred to as Chambers' magnum opus, a meticulously researched and argued work describing a framework for accounting practice. This reprint edition opens the way for a new generation of researchers and scholars to read Chambers' work.
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