Author : Stephen A. Zeff
Publisher :
Page : 104 pages
File Size : 32,33 MB
Release : 1979
Category : Business & Economics
ISBN :
The object of this study was to discover and trace the origins and evolution of the process by which accounting principles are established in New Zealand.
Author : Stephen A. Zeff
Publisher : Routledge
Page : 354 pages
File Size : 25,8 MB
Release : 2016-01-29
Category : Business & Economics
ISBN : 1317352254
This title, first published in 1972, examines five countries that have experience with programs designed to improve the quality of financial reporting. Zeff devotes separate chapters to the historical evolution of the program, and then goes on to compare and analyse the various trends. This book presents an important piece of research to those concerned with the development of accounting principles.
Author : Bernadette Luciano
Publisher : Rodopi
Page : 284 pages
File Size : 40,22 MB
Release : 2005
Category : Europe
ISBN : 9789042019041
This book is one of first comparative studies of the cultural, political and economic interactions between New Zealand and Europe. The chapters that comprise this book are a deliberate exercise in variety inside the theme of New Zealand and Europe: Connections and Comparisons. They derive from the first conference of the New Zealand European Studies Association and give a flavour of the active and far-reaching nature of studies relating to Europe currently taking place in New Zealand. The cultural and historical chapters, while often quite specific in focus, touch on themes of universal cross-cultural relevance: the fate of imported languages and cultures; the tendencies to familiarise or exoticise unknown lands; the problematic representation of women in politics; the ambivalences and tensions between dominant and subordinate cultures; and the responsibility of the intellectual in the face of authority.
Author : Stephen A. Zeff
Publisher :
Page : 80 pages
File Size : 29,38 MB
Release : 1973
Category : Business & Economics
ISBN :
Author : Ronald Ma
Publisher : World Scientific
Page : 524 pages
File Size : 21,88 MB
Release : 1997
Category : Business & Economics
ISBN : 9789810230784
There is a dearth of good books on accounting in China, East Asia and Southeast Asia. This book makes a valuable contribution towards filling the gap. In particular, the authors focus on the extent of the harmonisation of domestic standards with international accounting standards and on the development of the accounting profession. The final chapter in Part III deals with the problems and prospects for accounting harmonisation in the region.
Author : Gary Previts
Publisher : Elsevier
Page : 336 pages
File Size : 50,46 MB
Release : 2007-01-24
Category : Business & Economics
ISBN : 0080468896
The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies; including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, the Public Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US] and the International Accounting Standards Board. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants and equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline. Main feature examines developments in accounting regulation Papers provide an international perspective on accounting and finance issues Volume 19 contains main papers, research reports, a feature, capsule commentary, perspectives, and book reviews
Author : Richard M.S. Wilson
Publisher : Routledge
Page : 1070 pages
File Size : 50,36 MB
Release : 2014-04-29
Category : Business & Economics
ISBN : 1134511582
Many enquiries into the state of accounting education/training, undertaken in several countries over the past 40 years, have warned that it must change if it is to be made more relevant to students, to the accounting profession, and to stakeholders in the wider community. This book’s over-riding aim is to provide a comprehensive and authoritative source of reference which defines the domain of accounting education/training, and which provides a critical overview of the state of this domain (including emerging and cutting edge issues) as a foundation for facilitating improved accounting education/training scholarship and research in order to enhance the educational base of accounting practice. The Routledge Companion to Accounting Education highlights the key drivers of change - whether in the field of practice on the one hand (e.g. increased regulation, globalisation, risk, and complexity), or from developments in the academy on the other (e.g. pressures to embed technology within the classroom, or to meet accreditation criteria) on the other. Thirty chapters, written by leading scholars from around the world, are grouped into seven themed sections which focus on different facets of their respective themes – including student, curriculum, pedagogic, and assessment considerations.
Author : Christopher Nobes
Publisher : Routledge
Page : 176 pages
File Size : 31,77 MB
Release : 2014-08-07
Category : Business & Economics
ISBN : 1317816374
Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial Reporting Standards, it might appear that classification is largely of historical interest, but this is not the case, for several reasons explained in this book. Christopher Nobes offers a critical analysis of the many previous accounting classifications, having drawn lessons from other fields of science and social science. Revised and updated to reflect the IFRS era, the book discusses how old classifications are reflected in today’s international differences in practice under IFRS. It concludes with a discussion on the most useful classifications, and how classifications can still be relevant in the era of international standards. This book will be essential for academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.
Author : J. Timothy Sale
Publisher : Elsevier
Page : 261 pages
File Size : 18,5 MB
Release : 2001-08-31
Category : Business & Economics
ISBN : 0080543960
This title is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. "Advances in International Accounting" welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.
Author : Stephen Zeff
Publisher : Routledge
Page : 749 pages
File Size : 36,89 MB
Release : 2010-06-10
Category : Business & Economics
ISBN : 1136968415
Stephen Zeff has been a prolific researcher on the history of accounting and auditing in the twentieth century. He has written numerous papers on the history of standard setting and regulation, of accounting and auditing practice, of the accounting profession, of accounting thought, and of the intellectual contributions of major authors (such as Hatfield, Canning, Paton and MacNeal). This volume brings together the greatest hits of Zeff's academic career, including several articles that were published in out-of-the way places, for easier use by students and researchers of the field. In an introduction, Zeff discusses the evolution of his research interests and explains the factors led to the writing of the papers and their intended contribution to the literature. The book also includes a complete list of his publications.
