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Author: Roy Sidebotham
Publisher:
ISBN: 9780080175157
Category : Accounting
Languages : en
Pages : 212
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Book Description
Author: Roy Sidebotham
Publisher:
ISBN: 9780080175157
Category : Accounting
Languages : en
Pages : 212
Get Book Here
Book Description
Author: Roy Sidebotham
Publisher: Elsevier
ISBN: 1483160297
Category : Business & Economics
Languages : en
Pages : 223
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Book Description
Introduction to the Theory and Context of Accounting is an introductory text on the theory and context of accounting and covers topics ranging from long-term asset valuation and depreciation to the measurement of income, the utility of accounting statements, and the use of accounting in economics and politics. This book is comprised of 12 chapters and begins with a historical overview of accounting, from the introduction of double-entry or Italian method to the publication of the first book on accountancy by the Franciscan monk, Luca Pacioli. The development of accounting during the Industrial Revolution is also considered, along with the emergence of the accounting profession and the earliest professional organizations. The next chapter presents a conceptual framework of accounting, with emphasis on the limits of accountability, measurement assumptions, the construction of financial reports, and the development of accounting theory. Subsequent chapters deal with the use of accounting in economics and politics as well as the utility of accounting statements. This monograph will be a useful resource for teachers and undergraduate students of financial and management accounting.
Author: Lisa Jack
Publisher: Taylor & Francis
ISBN: 1317328310
Category : Business & Economics
Languages : en
Pages : 145
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Book Description
Is society possible without accounting? In speech or in writing, we communicate actions, plans and decisions using numbers, calculations, words and images. Although accounting research is dominated by quantitative analyses, the role of accounting in society is firmly established over thousands of years. In this concise book, Lisa Jack demonstrates the power of social theory in expanding the value of accounting research. Accounting and Social Theory: An introduction includes advice on research problems as well as guidance on fertile areas for new research. The tools, techniques and developments covered by the author help readers to see social research in accounting as the study of the use, misuse and abuse of accounting communications by people and the effects that this has on social relationships. Stories of accounting in war, agriculture and food, gender, health and other areas illustrate the ways in which the threads of accounting run through society. Having emerged from the author’s wealth of teaching experience, this book provides a student-focused treasure trove that illuminates the field for early-career researchers in accounting and established academics looking to expand the impact of their work.
Author: Ahmed Riahi-Belkaoui
Publisher: International Thomson Business Press
ISBN: 9781861525208
Category : Accounting
Languages : en
Pages : 516
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Book Description
Dealing with the theoretical and paradigmatic attempts to explicate accounting practices, this text provides a social legitimization of the discipline and profession of accounting. The theories and paradigms included cover the traditional, regulatory and research-based approaches to the construction of an accounting theory - a conceptual framework for accounting, the future scope of accounting - and to the explication of accounting as a paradigm-based social science. This new edition has been revised and updated to incorporate recent advances and paradigms covered in the research literature in the late 1990s.
Author: Aidan Berry
Publisher: Cengage Learning Business Press
ISBN: 9781861524799
Category : Business & Economics
Languages : en
Pages : 382
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Book Description
This text is aimed at first-year business students and is based around the needs of users of accounting information. It builds from definitions through to an understanding of accounting statements, their uses and their limitations.
Author: Jayne Godfrey
Publisher: Wiley
ISBN: 9780470802373
Category : Business & Economics
Languages : en
Pages : 0
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Book Description
Accounting Theory 5th edition is the new edition of the market leading theory textbook. The 5th edition has been updated to enhance student understanding of the role of accounting theory and the application of accounting theory in the professional environment. Increasingly, students have failed to appreciate the relevance of studying accounting theory due to the esoteric nature of the discipline and its lack of any obvious correlation to a discrete accounting process. The new edition addresses this issue and makes the link to industry more clear through chapter vignettes and case studies. The new edition goes further to align the study of accounting theory to the professional environment domestically and internationally. To achieve this, the new edition includes a "International View" vignette in each chapter to profile the international response or thinking on relevant issues, ?Theory in Action? boxes illustrate the chapter material by way of presenting professional examples to build understanding and end of chapter case studies have develop and apply student understanding of the material. The new edition continues to provide the latest research and the most comprehensive discussion of material whilst maintaining its critical perspective.
Author: L. S. Porwal
Publisher: Tata McGraw-Hill Education
ISBN: 9780074638200
Category : Accounting
Languages : en
Pages : 0
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Book Description
Author: Onyerhovwo Katherine Erakoro Akinbola I.C.I.A.
Publisher: iUniverse
ISBN: 1532095244
Category : Business & Economics
Languages : en
Pages : 69
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Book Description
For those seeking a straightforward introduction to accounting, this is the book you need. Onyerhovwo Katherine Erakoro Akinbola, an experienced accountant in Canada, explores accounting in its purest form in this textbook, highlighting various approaches to accounting with beginners in mind. Readers will find dozens of alphabetized definitions, such as accrued interest, accrued income, cumulative preferred stock, depreciation, equity, fixed assets, goodwill, intangible assets, market value, and salvage value. The author also examines financial statements analysis, why working capital is critical for businesses, common forms of businesses (including sole proprietorships, partnerships, and corporations), accounting for charitable organizations, and various accounting reports. Filled with worksheets, examples, and summaries that reiterate important concepts—as well as a glossary—the author makes what many think is a complicated subject easy to understand. Whether you need a refresher in accounting or are studying the subject for the first time, this textbook gives you a broad overview of knowledge.
Author: Craig Deegan
Publisher: Cengage AU
ISBN: 0170460495
Category : Business & Economics
Languages : en
Pages : 64
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Book Description
Craig Deegan's Financial Accounting Theory provides a concise approach while comprehensively covering both traditional and contemporary theories that have emerged as the practice of accounting has evolved. Social and environmental accountability and reporting issues are discussed in depth, along with coverage of critical perspectives, public sector accounting and fair value. Instructors and students value Financial Accounting Theory for its reader-friendly style using straightforward explanations and numerous practical examples. This new edition continues to follow this approach with the addition of *NEW* content focusing on how different perspectives of organisational responsibilities and ‘accountabilities’ impact the way accounting is performed, and the theories that different researchers choose to use/apply.
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.