Postulates and Principles William J. Vatter Journal of Accounting Research 1963 1(2), 179 Accounting Theory, Accounting Principles
Accounting and Utilization of Resources William A. Paton Journal of Accounting Research 1963 1(1), 44 Role of accounting, Productive resources
PREDICTING VELOCITY: IMPLICATIONS FOR THEORY AND POLICY* Karl Brunner; Allan H. Meltzer Journal of Finance 1963 18(2), 319-354