Profitability, Accounting Theory and Methodology

Profitability, Accounting Theory and Methodology PDF Author: Geoffrey Whittington
Publisher: Routledge
ISBN: 1134223765
Category : Business & Economics
Languages : en
Pages : 477

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Book Description
An important scholar in the history of accounting, Geoffrey Whittington's numerous articles cover a broad spectrum of the field and are both sharply insightful and extremely significant. He has made important contributions to the topics of inflation accounting, accounting theory and methodology and standard-setting, and he has conducted a number of valuable empirical studies. This remarkable collection pulls together essays and articles and encompasses his work on empirical studies based on company accounts, specification of empirical models, price change accounting, taxation and regulation, and regulation of accounting and auditing. Accompanied by a new introduction and conclusion, this significant volume will be extremely useful for historians of accounting as well as accountancy practitioners and researchers.

Profitability, Accounting Theory and Methodology

Profitability, Accounting Theory and Methodology PDF Author: Geoffrey Whittington
Publisher: Routledge
ISBN: 1134223765
Category : Business & Economics
Languages : en
Pages : 477

Get Book Here

Book Description
An important scholar in the history of accounting, Geoffrey Whittington's numerous articles cover a broad spectrum of the field and are both sharply insightful and extremely significant. He has made important contributions to the topics of inflation accounting, accounting theory and methodology and standard-setting, and he has conducted a number of valuable empirical studies. This remarkable collection pulls together essays and articles and encompasses his work on empirical studies based on company accounts, specification of empirical models, price change accounting, taxation and regulation, and regulation of accounting and auditing. Accompanied by a new introduction and conclusion, this significant volume will be extremely useful for historians of accounting as well as accountancy practitioners and researchers.

Research Methods in Accounting

Research Methods in Accounting PDF Author: Malcolm Smith
Publisher: SAGE
ISBN: 9780761971474
Category : Business & Economics
Languages : en
Pages : 260

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Book Description
Providing a clear and concise overview of the conduct of applied research studies in accounting, Malcolm Smith presents the principal building blocks of how to implement research in accounting and related fields.

Management Accounting theory and practice

Management Accounting theory and practice PDF Author: M P Pandikumar
Publisher: Excel Books India
ISBN: 9788174465641
Category : Managerial accounting
Languages : en
Pages : 476

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Book Description


Theory of Constraints, Lean, and Six Sigma Improvement Methodology

Theory of Constraints, Lean, and Six Sigma Improvement Methodology PDF Author: Bob Sproull
Publisher: CRC Press
ISBN: 1000011674
Category : Business & Economics
Languages : en
Pages : 211

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Book Description
Many leaders and managers have led improvement initiatives in a variety of different industry sectors. Most believe that when they begin these efforts, they already have the tools they need in their improvement "backpack." Using these tools, they make substantial improvements to processes in a wide array of industry segments. As time passes, however, most realize that there is a missing link in their arsenal of tools for improvement. The author of this book faced this same predicament and he discovered what the missing link was in his improvement tool kit: Theory of Constraints (TOC). Once he learned the details of TOC, his ability to make major improvements jettisoned upward to levels he had not seen before. TOC is the common denominator in all the case studies presented in this book. This book opens with a chapter on what Theory of Constraints is and why it works so well in improvement efforts. The second and third chapters cover the important points related to Lean Manufacturing and Six Sigma as well as key points related to variability. Chapter 4 demonstrates how to effectively combine these three components to achieve maximum improvement and the corresponding enhancement to your company’s profitability. The remainder of this book is composed of true case studies from different industry segments, using this integrated improvement methodology. Essentially, this book lays the foundation for what most practitioners are just beginning to understand—this integrated improvement methodology is superior to the three components used in isolation from each other. This book presents a step-by-step method of how to combine the Theory of Constraints, Lean, and Six Sigma, and then demonstrates its effectiveness in a very diverse array of industries.

Risk, Uncertainty and Profit

Risk, Uncertainty and Profit PDF Author: Frank H. Knight
Publisher: Cosimo, Inc.
ISBN: 1602060053
Category : Business & Economics
Languages : en
Pages : 401

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Book Description
A timeless classic of economic theory that remains fascinating and pertinent today, this is Frank Knight's famous explanation of why perfect competition cannot eliminate profits, the important differences between "risk" and "uncertainty," and the vital role of the entrepreneur in profitmaking. Based on Knight's PhD dissertation, this 1921 work, balancing theory with fact to come to stunning insights, is a distinct pleasure to read. FRANK H. KNIGHT (1885-1972) is considered by some the greatest American scholar of economics of the 20th century. An economics professor at the University of Chicago from 1927 until 1955, he was one of the founders of the Chicago school of economics, which influenced Milton Friedman and George Stigler.

Profit First

Profit First PDF Author: Mike Michalowicz
Publisher: Penguin
ISBN: 073521414X
Category : Business & Economics
Languages : en
Pages : 225

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Book Description
Author of cult classics The Pumpkin Plan and The Toilet Paper Entrepreneur offers a simple, counterintuitive cash management solution that will help small businesses break out of the doom spiral and achieve instant profitability. Conventional accounting uses the logical (albeit, flawed) formula: Sales - Expenses = Profit. The problem is, businesses are run by humans, and humans aren't always logical. Serial entrepreneur Mike Michalowicz has developed a behavioral approach to accounting to flip the formula: Sales - Profit = Expenses. Just as the most effective weight loss strategy is to limit portions by using smaller plates, Michalowicz shows that by taking profit first and apportioning only what remains for expenses, entrepreneurs will transform their businesses from cash-eating monsters to profitable cash cows. Using Michalowicz's Profit First system, readers will learn that: · Following 4 simple principles can simplify accounting and make it easier to manage a profitable business by looking at bank account balances. · A small, profitable business can be worth much more than a large business surviving on its top line. · Businesses that attain early and sustained profitability have a better shot at achieving long-term growth. With dozens of case studies, practical, step-by-step advice, and his signature sense of humor, Michalowicz has the game-changing roadmap for any entrepreneur to make money they always dreamed of.

EBOOK: Financial Accounting Theory: European Edition

EBOOK: Financial Accounting Theory: European Edition PDF Author: DEEGAN, CRAIG
Publisher: McGraw Hill
ISBN: 007714130X
Category : Business & Economics
Languages : en
Pages : 575

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Book Description
The second edition of Craig Deegan and Jeffrey Unerman’s market leading text presents the various theories of financial accounting through a balanced and dynamic approach. Students are given all the tools to engage with these theories and are encouraged to critically evaluate and challenge them. Clearly written and user friendly, this new edition provides comprehensive coverage of internationally developed accounting theories from a European perspective.

Accounting Theory

Accounting Theory PDF 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.

An Introduction to Corporate Accounting Standards

An Introduction to Corporate Accounting Standards PDF Author: William Andrew Paton
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 0

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Book Description


Accounting For Crises: A Marxist History Of American Accounting Theory, C.1929-2007

Accounting For Crises: A Marxist History Of American Accounting Theory, C.1929-2007 PDF 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).