American accounting theory -- British accounting and Marx's theory of capitalism -- Irving Fisher's theory of accounting -- Accounting theory and the profession -- Charles Ezra Sprague -- Henry Rand Hatfield -- William Andrew Paton Jr. -- John Bennet Canning -- The "big mess."

"Historians have not convincingly explained modern capitalism's two major economic crises, the Great Depression of the 1930s, and the Global Financial Crisis (GFC) of 2008-2009. Accounting for Crises offers a new explanation, why both began and were more severe in the USA ("America"), based on...