Author : George J. Staubus
Publisher : Routledge
Page : 336 pages
File Size : 31,76 MB
Release : 2013-02-01
Category : Business & Economics
ISBN : 1136533796
This book ties together selected contributions by George Staubus to the early development of the decision-usefulness theory of financial accounting--the theory that has become generally accepted accounting theory in the last half of the twentieth century and is the basis for the FASB's conceptual framework.
Author : Harry I. Wolk
Publisher : SAGE Publications
Page : 605 pages
File Size : 24,41 MB
Release : 2016-06-04
Category : Business & Economics
ISBN : 1483375048
This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.
Author : Yuji Ijiri
Publisher :
Page : 228 pages
File Size : 23,23 MB
Release : 1975
Category : Business & Economics
ISBN :
Author : George J. Staubus
Publisher : Routledge
Page : 80 pages
File Size : 39,24 MB
Release : 2021-12-29
Category : Business & Economics
ISBN : 1000363899
A view of accounting as a practical activity – a service function whose value depends on its adaptation to the environment in which it serves – is a good place to start this book, originally published in 1996. While arts such as music and drama can be said to serve human needs, their development presumably cannot be explained primarily by reference to the economic features of their environments. By contrast, an economic service function such as accounting develops in response to economic features of its environment. The objective of this book is to stimulate interest in explaining the development of specific features of accounting as we know it in the firms that are so important to the economies of Western industrialized countries by reference to the economic features of those firms. The emphasis in this work is on the influence of economic features of the firm in the development of accounting.
Author : Richard Mattessich
Publisher : Routledge
Page : 630 pages
File Size : 48,80 MB
Release : 2007-11-15
Category : Business & Economics
ISBN : 1135980586
This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand
Author : Bimal Prodhan
Publisher : Routledge
Page : 188 pages
File Size : 33,54 MB
Release : 2014-11-13
Category : Business & Economics
ISBN : 131796294X
An invaluable tool for the researcher in accounting history, this comprehensive database, structured in an accessible way, analyses over 1,200 articles from four mainstream accounting journals from the UK and USA. Each article (originally published between 1976 and 1985) was analysed in two ways: first, into empirical or conceptual categories and second, into one of twenty topic areas. The journals covered are Journal of Accounting Research, The Accounting Review, Accounting and Business Research and Journal of Business Finance and Accounting.
Author : Richard G. Schroeder
Publisher :
Page : 864 pages
File Size : 25,48 MB
Release : 1995
Category : Business & Economics
ISBN :
This highly successful accounting theory text features both readings—current and classic articles from professional publications—and well-written textual material on generally accepted accounting principles (GAAP). This structure allows for an in-depth discussion of financial accounting issues which is supplemented by readings directly connected with every chapter. This edition contains approximately 14 new and updated readings.
Author : Paul Rosenfield
Publisher : Routledge
Page : 662 pages
File Size : 15,17 MB
Release : 2006-04-18
Category : Business & Economics
ISBN : 1135990093
With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting. Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the practice of financial reporting. It goes to the heart of the most difficult and controversial problems, investigating the major issues and commenting upon the solutions offered in financial reporting literature. The grave defects in current accepted accounting principles are demonstrated and exposed, and alternative solutions are offered. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an essential addition to their libraries.
Author : Chandra Kanodia
Publisher : Now Publishers Inc
Page : 105 pages
File Size : 41,78 MB
Release : 2007
Category : Business & Economics
ISBN : 1601980620
Kanodia presents a new approach to the study of accounting measurement that argues that how firms' economic transactions, earnings, and capital flows are measured and reported to the capital markets has substantial effects on the firms' real decisions and on the allocation of resources.
Author :
Publisher :
Page : 840 pages
File Size : 33,93 MB
Release : 2002
Category : Accounting
ISBN :
