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Author : Ananias Charles Littleton
Publisher :
ISBN 13 :
Total Pages : 234 pages
Book Rating : 4.:/5 (23 download)
Download or read book Structure of Accounting Theory written by Ananias Charles Littleton and published by . This book was released on 1985 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Harry I. Wolk
Publisher : SAGE
ISBN 13 : 1412953456
Total Pages : 697 pages
Book Rating : 4.4/5 (129 download)
Download or read book Accounting Theory written by Harry I. Wolk and published by SAGE. This book was released on 2008 with total page 697 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 : Michael Gaffikin
Publisher : Routledge
ISBN 13 : 1134707169
Total Pages : 283 pages
Book Rating : 4.1/5 (347 download)
Download or read book The Development of Accounting Theory (RLE Accounting) written by Michael Gaffikin and published by Routledge. This book was released on 2014-02-05 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a resource book for the comprehensive study of the development of accounting thought. It is designed to facilitate the study of the original works and stimulate further study of important accounting theory forbears. It covers: accounting theory accounting concepts of profit financial accounting and the foundations of accounting measurement accounting evaluation and economic behaviour.
Author : Raymond J. Chambers
Publisher : Facsimiles-Garl
ISBN 13 :
Total Pages : 528 pages
Book Rating : 4.0/5 ( download)
Download or read book Accounting Theory and Research written by Raymond J. Chambers and published by Facsimiles-Garl. This book was released on 1986 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : William Andrew Paton
Publisher :
ISBN 13 :
Total Pages : 182 pages
Book Rating : 4.3/5 (121 download)
Download or read book An Introduction to Corporate Accounting Standards written by William Andrew Paton and published by . This book was released on 1957 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Michael Chatfield
Publisher : Routledge
ISBN 13 : 1134675526
Total Pages : 1206 pages
Book Rating : 4.1/5 (346 download)
Download or read book The History of Accounting (RLE Accounting) written by Michael Chatfield and published by Routledge. This book was released on 2014-02-05 with total page 1206 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.
Author : Rob Bryer
Publisher : World Scientific
ISBN 13 : 981124040X
Total Pages : 491 pages
Book Rating : 4.8/5 (112 download)
Download or read book Creating The "Big Mess": A Marxist History Of American Accounting Theory, C.1900-1929 written by Rob Bryer and published by World Scientific. This book was released on 2021-07-15 with total page 491 pages. Available in PDF, EPUB and Kindle. Book excerpt: Creating the 'Big Mess' and its sequel Accounting for Crises use Marx's theory of capitalism to explain why there is no generally accepted theory of financial accounting, and explore the consequences, by studying the history of American accounting theory from c.1900 to 2007. The answer, Creating the 'Big Mess', is first that while late-19th century British accounting principles, founded on the going-concern concept, provided an objective basis for holding management accountable to shareholders for its stewardship of capital, and were accepted by the nascent American profession, they are inchoate. Second, Irving Fisher's economic theory of accounting, based on the assertion that present value is the accountants' measurement ideal, which is subjective, framed early-20th century American accounting theory, which undermined British principles, making them incoherent. In an unregulated, pro-business environment, leading theorists, particularly Henry Rand Hatfield and William A. Paton, Jr., became authorities for management discretion, creating the 'big mess' Hatfield saw in late-1920s American accounting. Accounting for Crises examines the roles of Fisher's theory in promoting the speculation leading to the 1929 Great Crash, aggravating the Great Depression, hindering accounting regulation from the 1930s, producing the Financial Accounting Standard Board's conceptual framework, and facilitating the 2007-2008 Global Financial Crisis.
Author : Carien van Mourik
Publisher : Routledge
ISBN 13 : 113624350X
Total Pages : 568 pages
Book Rating : 4.1/5 (362 download)
Download or read book The Routledge Companion to Accounting, Reporting and Regulation written by Carien van Mourik and published by Routledge. This book was released on 2013-10-01 with total page 568 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.
Author : Richard G. Schroeder
Publisher : John Wiley & Sons
ISBN 13 : 1119577772
Total Pages : 674 pages
Book Rating : 4.1/5 (195 download)
Download or read book Financial Accounting Theory and Analysis written by Richard G. Schroeder and published by John Wiley & Sons. This book was released on 2019-10-01 with total page 674 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Accounting Theory and Analysis: Text and Cases, 13th Edition illustrates how accounting standards impact the daily decisions of accounting professionals. This authoritative textbook shows how accounting theory explains why particular companies select certain accounting methods over others, and predicts the attributes of firms by analyzing their accounting methods. The text examines empirical research relevant to various theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, the human information processing model, and the value creation model. Enabling students to develop an informed perspective on accounting theory, the text reviews the development and current state of accounting theory and summarizes current disclosure requirements for various financial statement items. The new edition has been fully revised to reflect current methods of accounting education, including the incorporation of ethics into the curriculum, the analysis of a company’s quality of earnings and sustainable income, the use of the internet as a source of information, the international dimensions of accounting, and more. Designed for undergraduate and graduate accounting majors, the text aligns with the latest curriculum changes in the CPA exam.
Author : Malcolm Smith
Publisher : SAGE
ISBN 13 : 9780761971474
Total Pages : 260 pages
Book Rating : 4.9/5 (714 download)
Download or read book Research Methods in Accounting written by Malcolm Smith and published by SAGE. This book was released on 2003-05-27 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Jayaprakash Reddy
Publisher : APH Publishing
ISBN 13 : 9788176486446
Total Pages : 194 pages
Book Rating : 4.4/5 (864 download)
Download or read book Advanced Accounting: Theory & Practice written by Jayaprakash Reddy and published by APH Publishing. This book was released on 2004 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focuses On The Theory Part Of Advanced Accounting. Covers Theories Of Accounting, Accounting Standards, Measurement Of Income, Charging Prices, Human Resource Accounting, Social Responsiblity Accounting, Mechanized Accounting, Valuation Of Shares And Reporting. In Question-Answer Format, Useful For Mcom Students.
Author : Ian Dennis
Publisher : Routledge
ISBN 13 : 1134451520
Total Pages : 230 pages
Book Rating : 4.1/5 (344 download)
Download or read book The Nature of Accounting Regulation written by Ian Dennis and published by Routledge. This book was released on 2013-10-15 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting standards are an essential element in the regulation of current financial reporting. Standard setters promulgate such standards, and companies and professional accountants follow them in preparing financial reports. Although much has been written about the history of standard setting, the conceptual underpinnings of accounting standards, the process of setting them, and whether such standards should be ‘rules-based’ or ‘principles-based,’ there has been little written about the kind of thing they are. This book examines the nature of accounting standards and the very idea of a rule, of implementation guidance, and of the objectives that are included in them. It enables the reader to grasp the reasons for promulgating standards, the role of the conceptual framework in setting standards in an institutional context, and the kind of rules that are useful in regulating financial reporting. The insights provided by this examination are used to throw light on the distinction between ‘principles-based’ and ‘rules-based’ standards and on the nature of ‘good’ accounting standards.'
Author : Michael J. R. Gaffikin
Publisher : Routledge
ISBN 13 : 1134707371
Total Pages : 253 pages
Book Rating : 4.1/5 (347 download)
Download or read book Accounting Methodology and the Work of R. J. Chambers (RLE Accounting) written by Michael J. R. Gaffikin and published by Routledge. This book was released on 2014-02-05 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study traces the development of methodology in philosophy and economics with particular focus on the work of Raymond Chambers. As well as analysing the reception on methodological lines, afforded his work by both academic and professional communities, the volume discusses some significant contributions by French and German scholars to the debate about why scientific communities have accepted some theories and rejected others.
Author : William Andrew Paton
Publisher :
ISBN 13 :
Total Pages : 532 pages
Book Rating : 4.:/5 (3 download)
Download or read book Accounting Theory written by William Andrew Paton and published by . This book was released on 1922 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Tony Hopwood
Publisher : Routledge
ISBN 13 : 1134707584
Total Pages : 646 pages
Book Rating : 4.1/5 (347 download)
Download or read book Accounting From the Outside (RLE Accounting) written by Tony Hopwood and published by Routledge. This book was released on 2013-11-26 with total page 646 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate what it is, what it does and how it does it, examining it from without rather than from within.
Author : David Solomons
Publisher : Taylor & Francis
ISBN 13 : 9780815322528
Total Pages : 286 pages
Book Rating : 4.3/5 (225 download)
Download or read book Accounting Research, 1948-1958: Selected articles on accounting theory written by David Solomons and published by Taylor & Francis. This book was released on 1996 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: Selected articles from quarterly journal Accounting research, published in Britain by Cambridge University Press from 1948-1958.
Author : Dr. Kishan Lal Gahlot
Publisher : AG PUBLISHING HOUSE (AGPH Books)
ISBN 13 : 9395936118
Total Pages : 222 pages
Book Rating : 4.3/5 (959 download)
Download or read book Accounting Theory written by Dr. Kishan Lal Gahlot and published by AG PUBLISHING HOUSE (AGPH Books). This book was released on 2022-09-26 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is written in a methodical manner, outlining the principles, procedures, and reasons, among other things. The accounting theory provides a road map that may be followed to accurately maintain books and report on financial facts. This book offers a very starting to understand for gaining a knowledge not only of accounting data, but also of the choices that have been taken by the staff who were responsible for charge of acquiring and analysing that data. Not only does it provide an understanding of accounting data, but it also provides an understanding of the choices that were taken. This book is a theoretical exploration of accounting. This book examines the conceptual elements of accounting concepts and explains how those features may be successfully employed in practice. Conceptual Issues in an Economic and Political Setting is a book that identifies the conceptual aspects of financial accounting. After providing a historical perspective on accounting standards, the book continues with an important assessment of accounting and financial difficulties in economic and political situations. Students get a strong conceptual foundation as a basis for further developing their grasp of finance and accounting as a result of this.
