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
Get Book Here
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: Andrew Gutelle
Publisher: Time Life Medical
ISBN: 9780783545059
Category : Juvenile Fiction
Languages : en
Pages : 32
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Book Description
Loonette gets so involved with all things she finds while searching for her beach ball that she doesn't realize what a mess she is making.
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: 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: Bob Lancer
Publisher: GDG Publishing
ISBN: 9780979662584
Category : Parent and child
Languages : en
Pages : 274
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Book Description
By consciously controlling your reactions to your child's actions you can end bad habits and start good ones. Make bedtime, mealtime, homework and getting ready to go positive experiences and smooth routines. Learn how to bring out your child's great potential as you maintain your peaceful and loving self control.
Author: Sue Mosher
Publisher: Elsevier
ISBN: 0080491871
Category : Computers
Languages : en
Pages : 640
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Book Description
Microsoft Outlook Programming unleashes the power of Microsoft Outlook, allowing administrators and end users to customize Outlook in the same way that they've used macros and templates to customize other programs like Excel and Word. Experienced developers will find the quick-start information they need to begin integrating Outlook into their applications. Microsoft Exchange administrators will get help automating common tasks such as announcing public folders and importing data to custom forms.Microsoft Outlook is the most widely used email program, and it offers the most programmability. This book introduces key concepts for programming both Outlook forms for storing and exchanging data and Visual Basic for Applications modules that add new features to Outlook. Central to this new edition, which covers both Outlook 2000 and Outlook 2002, is awareness of tighter security in Outlook. Designed to prevent transmission of computer viruses, the security restrictions can also get in the way of legitimate programs, but this book offers workarounds within the reach of novice programmers. It also covers many of the new features of Outlook 2002, such as the integrated Outlook View Control and searching across multiple folders using SQL syntax and the Search object.·Building block procedures for the most common Outlook programming tasks·Jargon-free language and practical examples to make the material more accessible to new Outlook programmers·Coverage of Outlook Email Security Update·Coverage of the Office XP Web Services Toolkit
Author: Karen E Peterson
Publisher: Simon and Schuster
ISBN: 1440517940
Category : Language Arts & Disciplines
Languages : en
Pages : 288
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Book Description
In this revolutionary book, psychologist and novelist Karen E. Peterson presents an easy, effective way to beat writer's block in only ten days. Based on new brain research and sound psychological principles, this innovative program shows writers how to conquer writer's block using such methods as: exercises to conquer the "write-or-flight" response; techniques to create that elusive "writing mood"; parallel monologue and interior dialogue to jump-start the writing process; checklists to see which side of the brain is blocking you; a template for establishing writing as a part of your daily life; motivation "to-go"--so that writers can write anywhere, any time; and more! With case examples and a healthy dollop of humor, Write. will help both seasoned and neophyte writers to enjoy the process of sending their creativity--and productivity--soaring to new heights.
Author: Primo Gallanosa
Publisher: Penguin
ISBN: 0525517375
Category : Juvenile Fiction
Languages : en
Pages : 17
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Book Description
Someone is making a great big mess at the zoo in this hilarious and delightful debut picture book. Can you find the culprit before the zoo animals' do in this gentle mystery for the youngest readers? All the animals at the zoo are in a tizzy. Someone slept in Elephant's haystack, drank from Lion's bowl, went potty in Ostrich's sandbox (yuck!), and scratched Giraffe's favorite tree. Worst of all, someone tried to eat Goldie, the zoo's resident goldfish. Whoever it was has been leaving a suspicious trail of footprints behind. Is it a great big scary monster as the animals fear? Or is it something else entirely? Follow the clues on every page, and you just might be surprised to see who is behind this very messy situation.
Author: John Koch
Publisher: Xlibris Corporation
ISBN: 1514442388
Category : Body, Mind & Spirit
Languages : en
Pages : 308
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Book Description
A true story which validates the reality of spirit. It shows how spirit can influence us in many ways that lead us to making the best choices and achieving the best outcomes. By understanding and embracing spirit, we realise we are not separate, and we become more empowered, more creative and more fulfilled. We leave behind our fears and move into a new love based reality. Wharumbidgi is the guardian spirit of the Sacred Site of the Sleeping Serpent. He reveals the wisdom of the original inhabitants of Australia, and explains how an etheric portal was created by the power of love.
Author: Mel Elliott
Publisher: Portico
ISBN: 1910232521
Category : Art
Languages : en
Pages : 216
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Book Description
'Every child is an artist; the problem is staying an artist when you grow up' - Pablo Picasso This isn't your usual art manual. It's for big kids everywhere everyone who loved getting covered in paint and glue at school and would secretly love to do it more often. It's also for people who love pop culture: comedy, trashy TV, great TV, pop videos, pop stars and pop music. And not only does it help you harness your inner creativity, it's also a lot of fun! Mel Elliott, doyenne of the cool colouring book and the crazy paper doll, imparts the secrets of her expertise, giving you in-depth tutorials on how to create funky collages, make cool wonky lettering, paint the skin tones of the stars and much, much more. With more pop culture references than you can throw a Justin Bieber CD at, this book will have you drawing, painting, cutting and colouring before you can say 'Welcome to Pawnee', using your newly learned skills and indulging your own personal tastes to create works of art to be proud of. After all, how better to learn to paint than by painting Kate Moss? Word count: 15,000
