Title: International Journal of Economics and Accounting's introducing the classics: Abraham Briloff's 'The gap in GAAP'

Authors: Aida Sy, Tony Tinker

Addresses: Manhattan College, Department of Accounting, Law and CIS, School of Business, 406 De La Salle Hall, 4513 Manhattan College Parkway, Riverdale, NY 10471, USA. ' Accountancy Department, Box B12:225, Baruch College: City University of New York, One Bernard Baruch Way, New York NY 10010, USA

Abstract: The accounting classics series in the International Journal of Economics and Accounting is an important strand in this journal|s policy of bringing a critical understanding of auditing and financial reporting. This journal is only interested in the technocratic regression and market studies research, if authors display a degree of critical self-reflection. The tacit ideological thrust of mainstream market studies research is an affirmation of the market and its capacity to deliver economic and social equilibrium results. Market studies publications rarely wear this ideology openly on its sleeve; rather their delivery is slick – sticking to |the facts| allowing the data to |speak for itself|. The applause for the market is implicit and its efficacy is taken as |self-evident| – that|s the successful advanced economies work. Of course, that|s all changed; we are in deep trouble, and urgently need to revisit Briloff and the lessons he brings us (Cooper, 2008).

Keywords: debits; credits; archivalism; empiricism; Briloff; GAAP; financial reporting; auditing history.

DOI: 10.1504/IJEA.2010.036801

International Journal of Economics and Accounting, 2010 Vol.1 No.3, pp.181 - 183

Published online: 09 Nov 2010 *

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