雷蒙德·约翰·钱伯斯

雷蒙德·约翰·钱伯斯（Raymond John Chambers,1917-1999）是世界上最受尊敬的会计学者之一,也是一位出类拔萃的会计教育家。由于其成就突出,成为1991年被选人美国会计名人堂的唯一一位会计大师,也是1950年会计名人堂设立以来入选的第二位北美以外的成员。2010年10月8日,他也成为澳大利亚会计名人堂（Australian Accounting Hall of Fame）首批入选的五位成员之一。     

Professor R. J. Chambers: A biographical note

The paper attempts to assess the potential value of generic standards of competence to the future education and training of accountants and the implications for education, training and assessment practices. It identifies some problems in applying the technique of functional analysis to the definition of professional standards in general before looking at the specific problems of setting standards for accountants. Eraut's classification of types of knowledge which underpin professional performance is applied to the case of accounting. These comments are related to the draft accounting standards which have been produced under the Occupational Standards Programme with particular reference to the Management Accounting Standards.     

罗伯特·雷蒙德·斯特林

正罗伯特·雷蒙德·斯特林(Robert Raymond Sterling,1931~)是一位具有创新性和影响力的学者、老师和管理者。因其对会计理论特别是会计计量理论发展所作出的杰出贡献,于2006年入选美国会计名人堂,也是当年入选的两位成员之一。一、个人生平简介1931年,斯特林出生于美国俄克拉何马州。青少年时期,他参加过二战,并曾服役于朝鲜战争,后进入学校学习,并分别获得丹佛大学的经济学学士和工商管理硕士     

Chambers as Educator and Mentor

Adopting a personal tone, this article explores Ray Chambers' impact on accounting and management education and through that his impact on accounting thought and practice. As mentor and colleague for over a quarter of a century, Chambers left many wonderful impressions, some of which are described here. The article describes some of the influences on the innovations and approaches of a great teacher. Familial and early working life experiences are shown to have greatly influenced his views on accounting, finance and management, and hence his innovations in accounting and management education at both the Sydney Technical College and the University of Sydney. His research, writings and teachings continually stressed the need to apply common sense to common experience. The article concludes by noting Chambers' perennial pursuit of seeking evidence to test his ideal solution to eradicate the follies and infelicities that plagued then (and still plague today) accounting thought and practice. Chambers regarded having such an ideal as the essence of being a researcher.     

Chambers on Methods of Inquiry

Some of Chambers' earliest works concerned the need for intellectual rigour in accounting research. Drawing from his reading in philosophy, science, organizational behaviour and economics, he determined the principles of scientific theory, enunciated these and consciously followed these precepts in developing his own theory. His 1950s and 1960s theoretical works were seminal contributions to methodological inquiry in accounting. They sought to rectify the lack of theoretical foundation in accounting thought and the observed ad hoc rules of accounting practice. While annoying many, including the doyen of U.S. accounting academe, A. C. Littleton, he practised what he preached and the theory he later developed followed closely precepts that were set out in those early methodological inquiries. He was attacked by a new wave of positive researchers in the 1970s, but a closer examination reveals they share the same ontology and epistemological proclivities. Differences arise from the different assumptions and aims of their theorizing. Their methodology is hypothetico-deductivism derived from logical empiricism. This has been shown to be a defective and moribund method for developing acceptable reliable knowledge. Despite the claims of its adherents it ignores the ideological, political and social elements that make objective, value-free theorizing impossible.     

Mathews,Gynther and Chambers: three pioneering Australian theorists

This paper reviews the professional careers and contributions of three distinguished Australian academics, Russell Mathews, Reg Gynther and Ray Chambers, each of whom died recently. Particular attention is paid to their contributions to the debate on price change accounting, including the exchanges that took place between them on this subject. Price change accounting was a central issue in academic and professional debates of the 1960s and 1970s, when the trio were at the peak of their activity as academics. The paper also records the wide range of their contributions to accounting research, education, standard setting and public policy.     

Chambers on Price and Price-Level Variations: Exiting Intellectual Grooves

From early in his enquiry, Chambers perceived the price variation problem in accounting to not be a separate phenomenon related to inflation or deflation, but to be the failure in conventional accounting to incorporate the full financial effects of the medium, money, in which its calculations were made and its output expressed. He absented himself from the inflation accounting focus early in the 1950s and set about an enquiry into the nature and meaning of monetary calculation and measurement, within a framework of accounting functioning to provide indications of the wealth and progress of firms. Accordingly, when the substantial literature on the topic and the report of governmental enquiry into accounting and inflation emerged during the early 1970s he addressed the various proposals by drawing upon his theory of Continuously Contemporary Accounting (CoCoA) with devastating effect.