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Depreciation theory in the 1960s

The University of Melbourne

This article is based on a seminar paper presented by the author in the Department of Accounting and Business Information Systems, The University of Melbourne, on 27 May 2005. It reviews a series of articles that were published in The Accounting Review during the 1960s on the topic of depreciation, and re-presents and re-evaluates the author's own contributions to the debate.

Key Words: Accounting theory • normative theory • depreciation • depreciation methods

References

• Anton, H.R. (1956), "Depreciation, Cost Allocation and Investment Decisions" , Accounting Research, Vol.7, No.2, pp. 117–134 .
• Barton, A.D. (1955a), "The Matching Concept" , The Australian Accountant, Vol.25, No.3, pp. 90–100 .
• Barton, A.D. (1955b), "The Reducing Balance Method: A Rejoinder" , The Australian Accountant, Vol.25, No.5, pp. 211–213 .
• Bierman, H. Jr. (1961), "Depreciable Assets – Timing of Expense Recognition" , The Accounting Review, Vol.36, No.4, pp. 613–618 .
• Brief, R.P. (1967), "A Late Nineteenth Century Contribution to the Theory of Depreciation" , Journal of Accounting Research, Vol.5, No.1, pp. 27–38 .
• Canning, J.B. (1929), The Economics of Accountancy, New York: Ronald Press Co.
• Dixon, R.L. (1960), "Decreasing Charge Depreciation – A Search for Logic" , The Accounting Review, Vol.35, No.4, pp. 590–597 .
• Hotelling, H. (1925), "A General Mathematical Theory of Depreciation" Journal of the American Statistical Association,Vol.20, No.151, pp. 340–353 .
• Ladelle, O.G. (1890), "The Calculation of Depreciation" , The Accountant, Vol.16 (November 29), pp. 659–660 .
• Lorig, A.N. (1962), "On the Logic of Decreasing Charge Depreciation" , The Accounting Review, Vol.37, No.1, pp. 56–58 .
• Reynolds, I.N. (1961), "Selecting the Proper Depreciation Method" , The Accounting Review, Vol.36, No.2, pp. 239–248 .
• Sosnick, S.H. (1962), "Depreciation: The Offsetting-Interest Method" , The Accounting Review, Vol.37, No.1, pp. 59–66 .
• Staubus, George (1962), "Decreasing Charge Depreciation – Still Searching for Logic" , The Accounting Review, Vol.37, No.3, pp. 497–501 .
• Wright, F.K. (1955), "In Defence of The Reducing Balance Method" , The Australian Accountant, Vol. 25, No.5, pp. 209–210 .
• Wright, F.K. (1963), "Depreciation Theory and the Cost of Funds" , The Accounting Review, Vol.38, No.1, pp. 87–90 .
• Wright, F.K. (1964), "Towards a General Theory of Depreciation" , Journal of Accounting Research, Vol.2, No.1, pp. 80–90 .
• Wright, F.K. (1968), "Measuring Asset Services: A Linear Programming Approach" , Journal of Accounting Research, Vol.6, No.2, pp. 222–236 .
• Wright, F.K. (1973), "The Valuation of Tax-Depreciable Assets" , International Journal of Accounting Education and Research, Vol.8, No.2, pp. 45–57 .

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This Article Abstract Free Full Text (Free PDF) Free Alert me when this article is cited Alert me if a correction is posted Services Email this article to a friend Similar articles in this journal Alert me to new issues of the journal Add to Saved Citations Download to citation manager Request Permissions Request Reprints Add to My Marked Citations Citing Articles Citing Articles via Google Scholar Google Scholar Articles by Wright, F. K. Search for Related Content Social Bookmarking                   What's this?