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Author: Ross L. Watts
Publisher:
ISBN: 9789867491138
Category : Accounting
Languages : en
Pages : 388
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Book Description
Author: Ross L. Watts
Publisher:
ISBN: 9789867491138
Category : Accounting
Languages : en
Pages : 388
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Book Description
Author: Eldon S. Hendriksen
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 510
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Book Description
Author: John Flower
Publisher: Taylor & Francis
ISBN: 1317240510
Category : Business & Economics
Languages : en
Pages : 232
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Book Description
Accountancy as presently practised is tied to the paradigm of modern financial capitalism with its reliance on market solutions and the maximization of the firm’s profits, which are the fundamental causes of most these problems. The Social Function of Accounts argues that accountancy, as currently organized and practised, is failing society, both in Britain and in the world as a whole. Examining the current problems afflicting the world: financial crises and instability, global warming, degradation of the environment, growing inequality, this book asks the question - what contribution does accountancy make to the solution of these problems? The book argues that the accountancy profession does not serve the public interest, notwithstanding its claim to this effect. The Social Function of Accounts argues that the moral responsibility of the accountant is analysed with reference to the principal theories of ethics continuing that the individual accountant has a moral responsibility to consider the impact of his actions on other people and on society as a whole. This responsibility is then analysed in a series of chapters dealing with four specific aspects of the matter: Distributive Justice, Sustainability, Financial reporting & the Accountancy Profession. Concluding with a call for the accountancy profession to adopt a new ethic of service to the public The Social Function of Accounts redraws the boundaries of current accounting literature and will be vital reading for academics, researchers and policy makers in accounting and related disciplines.
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.
Author: William Robert Scott
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 440
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Book Description
Scott reveals vast amounts of financial accounting information drawn from recent research that has until now been hidden in academic journals. He provides a clear, easy-to-use framework for students to (1) place this information in a financial accounting context, (2) explain and analyze the information intuitively and (3) to reveal the informationOs relevance in understanding the practice of accounting.
Author: Harold Dudley Greeley
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 484
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Book Description
Author: M. W. E. Glautier
Publisher:
ISBN: 9780273025023
Category : Accounting
Languages : en
Pages : 732
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Book Description
Author: Gaétan Breton
Publisher: Emerald Group Publishing
ISBN: 1787697932
Category : Business & Economics
Languages : en
Pages : 256
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Book Description
Drawing upon frameworks employed in the human sciences, Breton builds a multi-faceted theory of accounting, conceiving it as a fundamentally social activity that puts preparers of financial statements in contact with users in order to help them make economic decisions, and analyzing the behavior of perparers and users.
Author: Kabiru I. Dandago
Publisher: Adonis & Abbey Publishers Ltd
ISBN: 1912234556
Category : Reference
Languages : en
Pages : 285
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Book Description
Accounting is the discipline with the oldest historical culture, being the first to be recognized by humanity when Adam and Eve were made to account for what they did in paradise. It is also the only discipline that will come into play in the Hereafter, where everybody would be raised up as an accountant - to account for all they have done during their life time on earth! Accounting is a service-providing discipline, with a rich theoretical background, which makes available information (especially financial) to guide various decision-making processes. Business owners, creditors, managers, prospective investors, government and its agencies, employees and even the general public seek accounting information to guide them when taking various informed decisions about reporting entities and the environment within which they operate. This book addresses the historical accounting culture, its theories as well as its practices. It is made up of fifteen chapters, covering various historical, theoretical and practical aspects of Accounting, ranging from accounting standardization to financial reporting. The book is an attempt to address some of the lacunae in advanced accounting issues, both in theory and in practice. Students of advanced accounting theory and practice at the professional and academic levels in Universities, Polytechnics and Professional Institutes would find the book an essential companion.
Author: Frederick Samson Tipson
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 271
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Book Description
