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March 18, 2026The Accounting Review

Inflation and Company Finance.

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Authors

RMRussell Mathews

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Overview

This analysis explores how inflation affects accounting measurements and business surplus, highlighting ongoing debates among professionals.

Key Points

  • The aim is to explore the effects of inflation on accounting practices and the resulting disagreements in measurement methods.
  • Examine the impact of inflation on accounting thought and practices.
  • Identify conflicts among accountants regarding measurement approaches.
  • Discuss the complexities in developing a unified measure of business surplus.
  • Inflation has led to significant debates and confusion within the accounting profession.
  • Attempts to agree on a single measure of business surplus have failed.
  • Many proposed solutions to pricing issues are deemed too complex for practical application.

Cite This Study

Russell Mathews (1960) studied this question.

synapsesocial.com/papers/69ba434a4e9516ffd37a453chttps://doi.org/10.2308/tar-7060965
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Inflated Accounts: A History of Financial Reporting in an Age of Rapidly Changing Prices2024 · 4 citations
  2. 2Accounting, Taxation, and Inflation2026
  3. 3ADJUSTMENT OF FIXED ASSETS TO REFLECT PRICE LEVEL CHANGES.1954
  4. 4ACCOUNTING UNDER CONDITIONS OF CHANGING PRICES FROM THE DEBT-OR AND CREDITOR VIEWPOINT.1953
  5. 5ADAPTATIONS TO PRICE—LEVEL CHANGES.1948