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DOI: 10.1177/1032373206060086 © 2006 SAGE Publications Depreciation theory in the 1960sThe 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
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