Truth in Accounting: The Ordeal of Kenneth MacNeal.
首次深入分析肯尼斯·麦克尼尔1939年著作《会计中的真相》及其对经济价值会计的倡导，考察其背景、著作反响及为何在出版后不久停止贡献，并披露其受《财富》杂志委托撰写批评会计界文章却遭撤稿的未报道事件。
Abstract ABSTRACT: Kenneth MacNeal was the author of Truth in Accounting, a 1939 book known for its undiluted advocacy of "economic value" accounting. Thus far, MacNeal's book and other writings, though cited, have not been subjected to in-depth analysis. Nothing is publicly known about MacNeal's background, how he came to write the book, how it was received, and why he ceased contributing to the accounting literature a scant two years after the appearance of the book. In this article, MacNeal's work is placed in an historical frame, and the principal arguments in his book are critically examined. Finally, an incident, hitherto unreported in the accounting literature, in which MacNeal was commissioned by Fortune to write an article critical of the accounting profession in the wake of the McKesson & Robbins scandal, only to be told, under suspicious circumstances, that the commission had been rescinded, is related.