Creating The "Big Mess": A Marxist History Of American Accounting Theory, C.1900-1929 PDF Download
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Author: Rob Bryer
Publisher: World Scientific
ISBN: 981124040X
Category : Business & Economics
Languages : en
Pages : 491
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Book Description
Creating the 'Big Mess' and its sequel Accounting for Crises use Marx's theory of capitalism to explain why there is no generally accepted theory of financial accounting, and explore the consequences, by studying the history of American accounting theory from c.1900 to 2007. The answer, Creating the 'Big Mess', is first that while late-19th century British accounting principles, founded on the going-concern concept, provided an objective basis for holding management accountable to shareholders for its stewardship of capital, and were accepted by the nascent American profession, they are inchoate. Second, Irving Fisher's economic theory of accounting, based on the assertion that present value is the accountants' measurement ideal, which is subjective, framed early-20th century American accounting theory, which undermined British principles, making them incoherent. In an unregulated, pro-business environment, leading theorists, particularly Henry Rand Hatfield and William A. Paton, Jr., became authorities for management discretion, creating the 'big mess' Hatfield saw in late-1920s American accounting. Accounting for Crises examines the roles of Fisher's theory in promoting the speculation leading to the 1929 Great Crash, aggravating the Great Depression, hindering accounting regulation from the 1930s, producing the Financial Accounting Standard Board's conceptual framework, and facilitating the 2007-2008 Global Financial Crisis.
Author: Rob Bryer
Publisher: World Scientific
ISBN: 981124040X
Category : Business & Economics
Languages : en
Pages : 491
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Book Description
Creating the 'Big Mess' and its sequel Accounting for Crises use Marx's theory of capitalism to explain why there is no generally accepted theory of financial accounting, and explore the consequences, by studying the history of American accounting theory from c.1900 to 2007. The answer, Creating the 'Big Mess', is first that while late-19th century British accounting principles, founded on the going-concern concept, provided an objective basis for holding management accountable to shareholders for its stewardship of capital, and were accepted by the nascent American profession, they are inchoate. Second, Irving Fisher's economic theory of accounting, based on the assertion that present value is the accountants' measurement ideal, which is subjective, framed early-20th century American accounting theory, which undermined British principles, making them incoherent. In an unregulated, pro-business environment, leading theorists, particularly Henry Rand Hatfield and William A. Paton, Jr., became authorities for management discretion, creating the 'big mess' Hatfield saw in late-1920s American accounting. Accounting for Crises examines the roles of Fisher's theory in promoting the speculation leading to the 1929 Great Crash, aggravating the Great Depression, hindering accounting regulation from the 1930s, producing the Financial Accounting Standard Board's conceptual framework, and facilitating the 2007-2008 Global Financial Crisis.
Author: Teresa Campbell
Publisher:
ISBN: 9780615890197
Category :
Languages : en
Pages : 26
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Book Description
Let's Make a Big, Big Mess is about two sisters, Greta and Lydia, who decide that it would be quite fun to make a big mess on their play day. Splishing and splashing in puddles, playing in the mud, and rolling in the hay are just a few ways Greta and Lydia decide to create a big mess. This book is created to inspire your imagination, encourage you to rhyme and share stories with your loved ones.
Author: Jane O'Connor
Publisher: Harper
ISBN: 9780606396394
Category : Children's stories
Languages : en
Pages : 0
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Book Description
JoJo adores making messes, but when her pillow fight gets too messy, Daddy is unhappy. After she cleans up, JoJo thinks of the perfect girft for Daddy -- it's the best mess of all!
Author: Evan Drellich
Publisher: HarperCollins
ISBN: 0063049058
Category : Sports & Recreation
Languages : en
Pages : 446
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Book Description
The reporter who broke the Houston Astros' cheating scandal reveals how a baseball team could so dramatically descend into corruption, with never-before-told details of a broken management culture, the once-revered leaders who enabled it and the scandal itself. Baseball, that old romantic game, has been defaced and consumed by corporate America. As Moneyball-thinking and Ivy League graduates grabbed hold of the sport, the Astros set out to build a cost-efficient winning machine on the principles of the outside business world, squeezing every dollar out of every transaction, player and employee. In less than a decade, ex-Astros general manager Jeff Luhnow helped revolutionize the game. He created an environment that led to one of the worst cheating scandals in baseball history, a Shakespearean tragedy of innovation and failed change management. Through years of extensive interviews, former Houston Chronicle beat writer Evan Drellich, now a national writer for The Athletic, delivers the definitive account of baseball’s most controversial franchise and how a modern baseball team truly works—without the usual myth-spinning. Drellich reveals the rise and fall of the Astros to be a collision of subcultures. The team’s top boss was a former McKinsey consultant who lived on the bleeding edge with no guardrails. He hired outsider after outsider to change the organization as quickly and cheaply as possible. The wins piled up, and so did the cash for the billionaire owner with a checkered business past. But not even a World Series title could cover up the rot. All of it came at a cost to fans, employees, and the sport on a whole. But as Winning Fixes Everything makes clear, “The Astros Way” isn’t going anywhere. Drellich uses the saga of the Astros’ scandal to detail the evolution of baseball itself.
Author: Rob Bryer
Publisher: World Scientific
ISBN: 9811267081
Category : Business & Economics
Languages : en
Pages : 481
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Book Description
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 an accounting interpretation of Marx's theory of crises. It explains their origins in capitalists' control of accumulation, which reveals important overlooked roles for Irving Fisher's accounting theory. This theory, by allowing discretion in accounts, in the context of falling rates of profit, encouraged 'swindling', overstating reported profits, and understating their risk, which facilitated and aggravated both crises. Framed by Fisher's theory, during the 1920s American accounting theorists justified discretion, which Creating the 'Big Mess' (the companion volume) concluded it management used to conservatively smooth earnings. Accounting for Crises shows that Fisher's theory , also underlays the popular new theory of investment that justified valuing shares using reported earnings, which encouraged their manipulation and legitimized 'speculation'. This, it argues, underlays America's exceptional late-1920s stock market boom, the 1929 Great Crash, and the depth and length of its Great Depression. Prominently associated with the boom, Fisher became unpopular after the crash, his name disappearing from public debate. Nevertheless, the book concludes, his theory hindered economic recovery, weakened 1930s reforms, undermined accounting regulation from the late-1930s, and following his rehabilitation from the late-1950s, underlies the Financial Accounting Standards Board's conceptual framework, which by allowing off-balance-sheet accounting for securitization-SPEs, fostered the 2007 'credit crunch' that triggered the 2008-2009 Global Financial Crisis (GFC).
Author: Katara Washington Patton
Publisher: FaithWords
ISBN: 1455538833
Category : Religion
Languages : en
Pages : 108
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Book Description
The first book in a new series that brings the experiences of favorite Bible characters to specific challenges of contemporary life. For contemporary moms, parenting today has challenges that sometimes feel unfathomable. But it turns out that successful moms don't need to master the latest parenting trends, because the best parenting advice has already been written-it's in the Bible. Now Katara Washington Patton provides an accessible gateway to that biblical advice -- corroborated by best practices from respected authorities. Wondering how to help your kid who's being bullied on social media? Patton shares Jochebed's story (Moses' mom) with insights that illustrate what moms have to do to protect kids. How do you use the "village" to help raise children? Sarah knew. And her Biblical wisdom is applied to parenting today. Patton shows how Mary, Elizabeth, Ruth and others lead the way to successful 21st century mothering, and she shares digestible lessons busy moms can use in their own homes.
Author: Abby Covert
Publisher: Createspace Independent Publishing Platform
ISBN: 9781500615994
Category : Information organization
Languages : en
Pages : 0
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Book Description
Everything is getting more complex. It is easy to be overwhelmed by the amount of information we encounter each day. Whether at work, at school, or in our personal endeavors, there's a deepening (and inescapable) need for people to work with and understand information. Information architecture is the way that we arrange the parts of something to make it understandable as a whole. When we make things for others to use, the architecture of information that we choose greatly affects our ability to deliver our intended message to our users.We all face messes made of information and people. This book defines the word "mess" the same way that most dictionaries do: "A situation where the interactions between people and information are confusing or full of difficulties." - Who doesn't bump up against messes made of information and people every day? How to Make Sense of Any Mess provides a seven step process for making sense of any mess. Each chapter contains a set of lessons as well as workbook exercises architected to help you to work through your own mess.
Author: Terry Kottman
Publisher: Guilford Publications
ISBN: 1462536050
Category : Medical
Languages : en
Pages : 415
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Book Description
Covering the process of therapy from beginning to end, this engaging text helps students and practitioners use play confidently and effectively with children, adolescents, and adults struggling with emotional or behavioral problems or life challenges. With an accessible theory-to-practice focus, the book explains the basics of different play therapy approaches and invites readers to reflect on and develop their own clinical style. It is filled with rich case material and specific examples of play techniques and strategies. The expert authors provide steps for building strong relationships with clients; exploring their clinical issues and underlying dynamics; developing and working toward clear treatment goals; and collaborating with parents and teachers. A chapter on common challenges offers insightful guidance for navigating difficult situations in the playroom.
Author: Jocelyn Agate
Publisher: WestBow Press
ISBN:
Category : Religion
Languages : en
Pages : 173
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Book Description
Quiet Moments at the Boulders is a collection of thoughts, reflections, memories and experiences in short reads. If you’ve ever wondered where the author was coming from when Four Summits to Truce was written, what was behind it, what experiences led to the story, what insights inspired those words, here it is in Quiet Moments at the Boulders, glances and experiences, lessons and expansions, the sad and funny journey that led to a redeemed life. It is a collection of heartfelt thoughts and touching memoirs, lessons of recovery and underserved favor, a life that went from bad to good, reckless to ordinary, chaotic to calm, disruptive to productive, little glances of the moments that led to that. How often do we marvel at the ordinary life which was accomplished by something extraordinary? How often do we marvel at what our life is compared to what it would have been without the miracle of what He did for us? We operate under an incredible and fragile state of grace, we truly do. That’s all there is to it.
Author: United States. Congress. House. Committee on Veterans' Affairs
Publisher:
ISBN:
Category :
Languages : en
Pages : 558
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Book Description
