Geoffrey WhittingtonGeoffrey Whittington is a Senior Research Associate of the Cambridge Centre for Alternative Finance, Judge Business School, Cambridge and a founding member of the International Accounting Standards Board, London (2001–6). He is the author of numerouspublications and essays on financial accounting, including The Elements of Accounting (Cambridge, 1992) and The Debate on Inflation Accounting with David Tweedie (Cambridge, 1984). Read More Read Less