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Author: J. R. Edwards
Publisher: Routledge
ISBN: 1134707029
Category : Business & Economics
Languages : en
Pages : 441
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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. R. Edwards
Publisher: Routledge
ISBN: 1134707029
Category : Business & Economics
Languages : en
Pages : 441
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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:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 404
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Book Description
Author: Stephen A. Zeff
Publisher: Routledge
ISBN: 1317282663
Category : Business & Economics
Languages : en
Pages : 463
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Book Description
This collection of memorial articles and selected obituaries highlights the careers and contributions to accounting practice, the accounting profession, and the accounting literature of leading American figures in the 20th century. The memorial articles do much more than recite their subject’s career. More importantly, they discuss and assess their subject’s role in influencing the course of accounting practice and the profession as well as the evolution of their influential writings, revealing the names of the accounting leaders and leading thinkers of the past century. Memorial Articles for 20th Century American Accounting Leaders is useful in providing students and young researchers with a rich source of intelligence on the leaders who have established norms of practice, advanced the profession, and set the terms of debate in the literature – leaders who are cited and even quoted but who are known mostly as names without a full-bodied treatment of their backgrounds and broader roles in shaping the accounting literature.
Author: Robert Bryer
Publisher: Lexington Books
ISBN: 1498536077
Category : Business & Economics
Languages : en
Pages : 333
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Book Description
Many scholars discuss Marx’s Capital from many perspectives, but Accounting for Value uniquely advances and defends an ‘accounting interpretation’ of his theory of value, that he used it to explain capitalists’ accounts. It confirms and builds on the Temporal Single-System Interpretation’s refutation of the charge that Marx’s illustration of the ‘transformation from values to prices’ is inconsistent, and its defense of his ‘Law of the Tendential Fall in the Rate of Profit’. It rejects other interpretations by showing that only a ‘temporal’, ‘single-system’ interpretation is consistent with Marx’s accounting. The book shows that Marx became seriously interested in accounts from the late 1850s during an important period in the development of his critique of political economy, asking Engels for information and explanations. Examining their letters in the context of Marx’s evolving work, it argues, supports the hypothesis that discovering he could explain them with his theory of value gave him the breakthrough he needed to decide how to present his work and explains why, in 1862, he decided to change its title to Capital. Marx’s explanations of capitalist accounting, it concludes, amount to an ‘accounting theory’ that explains how individual capitalists and the capital market use what is, for many, the ‘invisible hand’ of accounting to control the production and distribution of surplus value. Marx claimed his theory of value was a work of ‘science’, a critique of political economy that would deliver a ‘theoretical blow’ from which the bourgeoisie would ‘never recover’. He failed, critics argue, because his critique depends on hypothetical entities, which we cannot directly observe, such as ‘value’ and ‘abstract labour’, ‘surplus value’, which means his theory is not open to empirical refutation. The book, however, argues that he used his theory of value to explain the ‘phenomenal forms’ of ‘profit’, ‘rate of profit’, etc., by explaining the observable accounting principles and practices capitalists use to calculate and control them, in which, as he said, we can ‘glimpse’ the determination of value by socially necessary labor time, which experience could have refuted.
Author: Robert Bryer
Publisher: Rowman & Littlefield
ISBN: 1498551645
Category : Business & Economics
Languages : en
Pages : 439
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Book Description
Accounting for History uses the accounting interpretation of Marx’s theories of history and value to explain and defend his prediction of the inevitability of socialism as the end of history. In addition to the technological and institutional development of advanced capitalism, Bryer argues that the key necessary conditions, are that workers see through capitalist ideology, understanding that Marx’s theory of value explains why the phenomenal forms appearing in capitalist accounts are distortions of the underlying social reality, and that demystified accounting is integral to his concept of socialism on Day One. To get to Day One, the book concludes, Marx left Marxists the tasks of critical accounting.
Author: Gadis J. Dillon
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 296
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Book Description
Author: Library of Congress
Publisher:
ISBN:
Category : Subject catalogs
Languages : en
Pages : 840
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Book Description
A cumulative list of works represented by Library of Congress printed cards.
Author: Library of Congress
Publisher:
ISBN:
Category : Monographic series
Languages : en
Pages : 914
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Book Description
Author: Library of Congress
Publisher:
ISBN:
Category : Monographic series
Languages : en
Pages : 912
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Book Description
Author: Academy of Accounting Historians
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 404
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Book Description
