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The Philosophy Of Bookkeeping
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Book Synopsis A Philosophy of Management Accounting by : Hanne Nørreklit
Download or read book A Philosophy of Management Accounting written by Hanne Nørreklit and published by Taylor & Francis. This book was released on 2017-03-27 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book introduces pragmatic constructivism as a paradigm for understanding actors’ construction of functioning practice and for developing methods and concepts for managing and observing that practice. The book explores, understands and theorises organisational practices as constructed through the activities of all organisational actors. Actors always act under presumptions of a specific actor-world-relation which they continuously construct, adjust and reconstruct in light of new experiences, contexts and communication. The outcome of the actor-world-relation is a reality construction. The reality construction may function successfully or it may be hampered by fictitious and illusionary elements, due to missing or faulty actor-world relations. The thesis is that four dimensions of reality – facts, possibilities, values and communication – must be integrated in the actor-world-relation if the construct is to form a successful basis for effective, functioning actions. Drawing on pragmatic constructivism, the book provides concepts and ideas for studies regarding actors and their use of management accounting models in their construction of organized reality. It concentrates on researching and conceptualizing what creates functioning reality construction. It develops concept and methods for understanding, analysing and managing the actors’ reality constructions. It is intended for people who do research on or work actively with developing management accounting.
Book Synopsis The Philosophy of Bookkeeping by : Radford George
Download or read book The Philosophy of Bookkeeping written by Radford George and published by Hardpress Publishing. This book was released on 2013-06 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.
Book Synopsis The Philosophy of Bookkeeping by : George Radford
Download or read book The Philosophy of Bookkeeping written by George Radford and published by Legare Street Press. This book was released on 2023-07-18 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: While at first glance bookkeeping may seem like a mundane and dry topic, in reality it is a fascinating field filled with philosophical questions and implications. In this groundbreaking work, author George Radford examines the deeper meanings behind bookkeeping practices and explores the ways in which they shape our understanding of the world around us. This book is essential reading for anyone interested in the intersection of philosophy and accounting. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Book Synopsis The Philosophy of Accounts by : Charles Ezra Sprague
Download or read book The Philosophy of Accounts written by Charles Ezra Sprague and published by . This book was released on 1908 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Philosophy of Bookkeeping (Classic Reprint) by : George Radford
Download or read book The Philosophy of Bookkeeping (Classic Reprint) written by George Radford and published by Forgotten Books. This book was released on 2016-11-27 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Philosophy of Bookkeeping It is then very easy to see that the difference between these two sides represents what we have left, the remainder or balance in our hands This balance changes with every change made on either side. If we receive more the balance rises, if we spend more it sinks; but it is quite clear that we cannot in hard cash spend more than we have got; so that the Cr. Side can never become larger than the Dr. Side; it can only become equal to it, and then our balance becomes nil, we have nothing left. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Book Synopsis The Philosophy of Accounts by : Charles E. Sprague
Download or read book The Philosophy of Accounts written by Charles E. Sprague and published by CreateSpace. This book was released on 2015-06-17 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the PREFACE. It is not within the province of this treatise to teach the Art of Bookkeeping. Skill in that art is attained by practice, either in recording actual transactions in the counting room or those, simulating actuality, which are prepared for practice in the school or in the many excellent manuals of instruction. But facility in the processes of an establisht system will not satisfy the inquiring mind of one who has gone thus far; he will desire at a proper stage of his development to know the scientific basis of all systems, the wherefore as well as the how. When the subject is taken up at the collegiate or university stage, it is especially fitting that the science of accounts be unfolded concurrently with thoro drill in the art which depends' upon it. As a branch of mathematical and classificatory science, the principles of accountancy may be determined by a priori reasoning, and do not depend upon the customs and traditions which surround the art. I have endeavored to set forth these principles simply and naturally without resorting to fictitious modes of presentation, but adhering to the fundamental equations and their sub-equations. I hope that my work may be of some utility to the profession of public accountants in the training of their assistants, as, even in routine-matters, the best work is done by those who understand the theory and the reason of what they are doing. To business managers who have not been practical bookkeepers, it may be that I may throw some light on the methods in use and perhaps point out where they may be made more effectiv. I had at one time intended to extend the book by adding to the twenty-one chapters here given relating to Accounts in General, a Part II on Accounts in Particular, in which should be taken up all the principal forms of account with various suggestions as to handling them. I found however that the task would reach encyclopedic proportions if I treated each type of account with the degree of thoroness which has been given to Cost Accounts by several authors and to Investment Accounts in my work on "The Accountancy of Investment." I have therefore contented myself with an Appendix, containing some Monographs on a few very essential accounts. I am conscious that the work will deserve and receive severe scrutiny as it is the product of over thirty years' handling of accounts in all grades of service and of six years' teaching the subject in the School of Commerce, Finance and Accounts of New York University. -Charles E. Sprague.
Book Synopsis The Philosophy of Accounts by : Charles Ezra Sprague
Download or read book The Philosophy of Accounts written by Charles Ezra Sprague and published by Forgotten Books. This book was released on 2015-06-12 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Philosophy of Accounts It is now a dozen years since Colonel Sprague issued his first edition of "The Philosophy of Accounts," and a number of years since death terminated his career of unusual activity and achievement. As the years pass by the truly fundamental nature of his teaching and writing along lines of accounting and investment becomes more clear. In the subject of accounting particularly, which has developed with giant strides in that interval, it is surprising how accurately his logical mind outlined fundamental points of theory accepted as common enough now, but hardly more than mathematical generalizations when they were advanced by him. It has been well said that Sprague stands as the first American writer on the subject of modem accounting theory. Colonel Sprague's work on "The Philosophy of Accounts," therefore, stands today as a classic of American accounting literature. Even in its fragmentary form of a twenty-one chapter discussion with two short monographs on the Cash account and the Merchandise account, it presents a most remarkable and complete piece of consistent logical reasoning. Other writers have elaborated the principles so clearly set forth by Colonel Sprague, and the development of technique has moved far beyond anything that was thought of in the days when "The Philosophy of Accounts" was written. Nevertheless, the principles will stand as he set them forth, and every accountant whose professional training is complete is supposed to have read this work in its original form. For these reasons the publishers are bringing out this edition of "The Philosophy of Accounts." Preceding the text of the discussion are four short tributes from men who knew Colonel Sprague well when he was still actively engaged in educational work. Following this is the discussion proper. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Book Synopsis The Philosophy of Accounts by : Charles Ezra Sprague
Download or read book The Philosophy of Accounts written by Charles Ezra Sprague and published by . This book was released on 1972 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Philosophy of Bookkeeping by : George RADFORD (M.A.)
Download or read book The Philosophy of Bookkeeping written by George RADFORD (M.A.) and published by . This book was released on 1922 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The End of Accounting and the Path Forward for Investors and Managers by : Baruch Lev
Download or read book The End of Accounting and the Path Forward for Investors and Managers written by Baruch Lev and published by John Wiley & Sons. This book was released on 2016-06-14 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.
Book Synopsis Principles of Accounting Volume 1 - Financial Accounting by : Mitchell Franklin
Download or read book Principles of Accounting Volume 1 - Financial Accounting written by Mitchell Franklin and published by . This book was released on 2019-04-11 with total page 1056 pages. Available in PDF, EPUB and Kindle. Book excerpt: The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Download or read book Profit First written by Mike Michalowicz and published by Penguin. This book was released on 2017-02-21 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis The Moral Philosophy of Management: From Quesnay to Keynes by : Pierre Guillet de Monthoux
Download or read book The Moral Philosophy of Management: From Quesnay to Keynes written by Pierre Guillet de Monthoux and published by Routledge. This book was released on 2016-06-16 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the foundation of European management philosophy at a dramatic moment in European history: the Cold War has ended; Western capitalism has triumphed over communism. The book reflects on the role of business and management that has emerged in Western capitalism and it searches for the roots of moral philosophy and the philosophies of management derived from the history of economic thought. It traces such ideas from the late 18th century works, Quesnay and Smith, down through the 19th century to the present. The closing chapter of the book sets out ten principles for tight management in a socio-economic doctrine of ideal enterprise and good management.
Book Synopsis Accounting for the Public Interest by : Steven Mintz
Download or read book Accounting for the Public Interest written by Steven Mintz and published by Springer Science & Business Media. This book was released on 2013-10-04 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.
Book Synopsis The Principles of Accounting by : Henry Parker Willis
Download or read book The Principles of Accounting written by Henry Parker Willis and published by . This book was released on 1916 with total page 582 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Mayhew's Practical Book-keeping by : Ira Mayhew
Download or read book Mayhew's Practical Book-keeping written by Ira Mayhew and published by . This book was released on 1860 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Philosophy of Management Accounting by : Hanne Nørreklit
Download or read book A Philosophy of Management Accounting written by Hanne Nørreklit and published by Routledge. This book was released on 2017-03-27 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book introduces pragmatic constructivism as a paradigm for understanding actors’ construction of functioning practice and for developing methods and concepts for managing and observing that practice. The book explores, understands and theorises organisational practices as constructed through the activities of all organisational actors. Actors always act under presumptions of a specific actor-world-relation which they continuously construct, adjust and reconstruct in light of new experiences, contexts and communication. The outcome of the actor-world-relation is a reality construction. The reality construction may function successfully or it may be hampered by fictitious and illusionary elements, due to missing or faulty actor-world relations. The thesis is that four dimensions of reality – facts, possibilities, values and communication – must be integrated in the actor-world-relation if the construct is to form a successful basis for effective, functioning actions. Drawing on pragmatic constructivism, the book provides concepts and ideas for studies regarding actors and their use of management accounting models in their construction of organized reality. It concentrates on researching and conceptualizing what creates functioning reality construction. It develops concept and methods for understanding, analysing and managing the actors’ reality constructions. It is intended for people who do research on or work actively with developing management accounting.
