Author: Yuji Ijiri
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 228

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Author: Edgar O. Edwards
Publisher: Univ of California Press
ISBN:
Category : Business cycle
Languages : en
Pages : 344

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Author: Roger John Willett
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Author: Michael Gaffikin
Publisher: Routledge
ISBN: 1134707231
Category : Business & Economics
Languages : en
Pages : 359

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Book Description
This book is a resource book for the comprehensive study of the development of accounting thought. It is designed to facilitate the study of the original works and stimulate further study of important accounting theory forbears. It covers: accounting theory accounting concepts of profit financial accounting and the foundations of accounting measurement accounting evaluation and economic behaviour.

Author: Belverd E. Needles
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 236

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Author: Yuji Ijiri
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 264

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Author: James Alan Anderson
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 142

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Author: G A Swanson
Publisher: Praeger
ISBN: 0899304222
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
For many years, the accounting profession has attempted to construct a conceptual framework that logically ties together its many ideas and procedures. As this systems view of accounting emerges it is important, argue Swanson and Miller, to make the distinction between opinion or personal interpretation and empirical evidence. In this pioneering book, they develop a coherent theory of accounting measurement based on living systems theory (LST) and thus provide a fundamental framework for classifying the various accounting ideas and procedures into those that concern measurements of concrete economic processes and interpretations of those measurements. Writing for advanced students of accounting and finance, the authors explain the distinctions among concrete, abstracted, and conceptual systems; discuss the concept of money in terms of concrete processes; and survey the connections between twenty LST defined subsystems and accounting information systems. Contrary to most modern accounting theory, they assert that the monetary scale is a ratio level measurement scale fully analogous to other measurement scales used by science. They reject the idea that the units of the scale are variable and show that this general perception arises from the fallacy of confusing the objects being measured with the units of the measurement scale. Using this scale, accounting's unique contribution to information processing is enabling managers and other social deciders to view the diverse matter-energy forms of a complex organization as a coherent whole on the attribute specific exchange value. Finally, Swanson and Miller analyze generally accepted accounting principles, highlighting areas in which the distinction between interpretation and empirical evidence is blurred in practice. They present an extended critique of the usefulness of such principles and propose new alternatives based on living systems theory that will improve both our understanding of accounting methods and measurements and the quality of accounting reporting. Numerous tables and figures enhance the presentation.

Author: Harry I. Wolk
Publisher: SAGE
ISBN: 1412953456
Category : Business & Economics
Languages : en
Pages : 697

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Book Description
Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.

Author: Robert K. Jaedicke
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 292

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