Author: Stephen A. Zeff
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 364

Get Book Here

Book Description

Author: B.A. Rutherford
Publisher: Routledge
ISBN: 1134160550
Category : Business & Economics
Languages : en
Pages : 457

Get Book Here

Book Description
This fine account of the period following the 1960s charts the history of the Accounting Standards Committee. Written by a respected scholar, it makes a major contribution to the history of financial reporting.

Author: Ahmed Riahi-Belkaoui
Publisher: Bloomsbury Publishing USA
ISBN: 0313036004
Category : Business & Economics
Languages : en
Pages : 176

Get Book Here

Book Description
An important but usually overlooked variable that affects the process and product of accounting is culture. Consensus on what constitutes proper accounting methods and behavior varies among countries, and it is this cultural relativism and its impacts that Riahi-Belkaoui explores here. His purpose is to elaborate on the nature of cultural relativism in accounting and in the interpretation of accounting data. He thus shows the way culture determines accounting judgments, and explains the intercultural differences in the perception of accounting concepts, and in the field's self-regulation internationally. His point is that accounting is actually a cultural rather than a technical process, and that professionals as well as academics should be aware of this. A challenging, useful discussion for teachers, graduate students, and accounting practitioners, particularly in international settings.

Author: Michael Chatfield
Publisher: Routledge
ISBN: 1134675526
Category : Business & Economics
Languages : en
Pages : 1206

Get Book Here

Book Description
Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.

Author: Jacques Vandamme
Publisher: Routledge
ISBN: 1000639568
Category : Business & Economics
Languages : en
Pages : 202

Get Book Here

Book Description
During a period characterised by both prolonged recession and the increasing complexity of enterprises, informing and consulting with workers becomes all the more important. It is therefore not surprising that the European Commission of the EEC’s proposal in favour of a directive concerning such activities attracted attention and created controv

Author: Robert H. Parker
Publisher: Routledge
ISBN: 1317963911
Category : Business & Economics
Languages : en
Pages : 637

Get Book Here

Book Description
The history of accounting in Australia is of interest because it provides an opportunity to examine how accounting techniques, institutions and concepts have been imported and adapted to an environment similar to, but not exactly the same as that of the exporters. The book emphasizes private sector accounting over public sector accounting which is a reflection of the available literature but not of the real world of Australian accounting and is divided into 7 sections: Early Accounting Records The Financial Year Corporate Financial Reporting Audit Professional Accountancy Accounting Literature Biographies and Bibliographies

Author: Ian Dennis
Publisher: Routledge
ISBN: 1317648161
Category : Business & Economics
Languages : en
Pages : 215

Get Book Here

Book Description
Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that underpins auditing practice. Identifying the objectives of auditing in the context of financial reporting, this book examines underlying beliefs to provide a deeper understanding of the concepts of auditing. In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement. Philosophical ideas about the social construction of reality are employed to explain the role of theory in a building block of the business world. This book is vital reading for auditing scholars globally, whilst its conclusions offer an interesting case study in the philosophy of professional judgement

Author: J. R. Edwards
Publisher: Routledge
ISBN: 1134707029
Category : Business & Economics
Languages : en
Pages : 441

Get Book Here

Book Description
When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.

Author: J. Edward Ketz
Publisher: John Wiley & Sons
ISBN: 0471468479
Category : Business & Economics
Languages : en
Pages : 314

Get Book Here

Book Description
An insider's guide to understanding and eliminating accounting fraud How do these high-profile accounting scandals occur and what could have been done to prevent them. Hidden Financial Risk fills that void by examining methods for off balance sheet accounting, with a particular emphasis on special purpose entities (SPE), the accounting ruse of choice at Enron and other beleaguered companies. J. Edward Ketz identifies the incentives for managers to deceive investors and creditors about financial risk and also shows investors how to protect their investments in a world filled with accounting and auditing frauds. J. Edward Ketz, PhD (State College, PA) is MBA Faculty Director and Associate Professor of Accounting at Penn State's Smeal College of Business. He has been cited in the press nearly 300 times since Enron's bankruptcy, including The New York Times, The Wall Street Journal, and The Washington Post.. He has a regular column in Accounting Today.

Author: George J. Murphy
Publisher: Routledge
ISBN: 100016697X
Category : Business & Economics
Languages : en
Pages : 618

Get Book Here

Book Description
This book, first published in 1993, focuses on the evolution of accounting institutions, practices and standard-setting in Canada. Canada’s federal system complicates the jurisdictional authority for accounting matters. The Canadian constitution empowers the ten provinces to regulate the training and certification of accountants, and each can incorporate organizations. A great deal of effort has been made by accounting bodies on jurisdictional coordination and disputes, and this book analyses how these systems have come to function in their present form.