‘Alas Poor Hicks’, Indeed! Sixty Years of Use and Abuse: Commentary on Bromwich et al.

• Autores: Frank Clarke
• Localización: Abacus: A journal of accounting, finance and business studies, ISSN 0001-3072, Vol. 46, Nº 3, 2010, págs. 377-386
• Idioma: inglés
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• Resumen

  • Alas indeed! We might well wonder whether Professor Ray Chambers (1976) would have had the same reservations about using ‘Alas poor Hicks’ to describe what he perceived to be the ‘carelessness and indifference . . . [of] . . . so many . . . who clutched [so] indiscriminately at [Hicks' notion of income]’ had he experienced the matters which Bromwich et al. (2010) explain in their ‘Hicksian Income . . .’ in this issue. In a recently discovered 1976 letter to Sir John Hicks (reproduced as an appendix to this comment—and to which there is no evidence in the Chambers Archive of any reply by Hicks) Ray Chambers commented on accountants' cavalier treatment of Hicks on Income, treatment similar to that by the IASB and FASB of which Bromwich et al. now rightly complain....