Michael Aitken & Michael Gaffikin 
The Development of Accounting Theory (RLE Accounting) [PDF ebook] 
Significant Contributors to Accounting Thought in the 20th Century

This book is a resource book for the comprehensive study of the development of accounting thought. It is designed to facilitate the study of the original works and stimulate further study of important accounting theory forbears. It covers:

• accounting theory
• accounting concepts of profit
• financial accounting and the foundations of accounting measurement
• accounting evaluation and economic behaviour.