Robert Hamilton's Contribution to Accounting.
介绍苏格兰教授罗伯特·汉密尔顿在1777/79年著作中的会计思想，包括价值、剩余收益、折旧和成本分摊，强调其对管理会计和成本会计的先驱作用，并探讨其贡献被忽视的原因。
Abstract ABSTRACT: This article discusses some of the accounting ideas that were developed in 1777/79, by a Scottish professor, Robert Hamilton, in his book, An Introduction to Merchandize. Hamilton's life and background are briefly described and a comparison is made of his treatment of certain key accounting procedures with those proposed by contemporaries. Hamilton's introduction of such important topics as value to the owner and residual income, and his treatment of depreciation and the question of joint cost apportionment, are looked at. With his emphasis on the usefulness of accounts for decision making, Hamilton was a precursor of management accounting and he was an early writer on cost accounting. His costing system, his use of profit centers, and his awareness of the relevance of opportunity costs, are considered. Finally the article ponders on the neglect of this man's important contribution and expresses the hope that it will soon be more widely recognized.