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Accounting Theory And Policy Making
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Book Synopsis Accounting Theory by : Harry I. Wolk
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.
Book Synopsis Accounting Theory and Policy Making by : Brian Underdown
Download or read book Accounting Theory and Policy Making written by Brian Underdown and published by . This book was released on 1985 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting Theory and Policy by : Robert Bloom
Download or read book Accounting Theory and Policy written by Robert Bloom and published by Dryden Press. This book was released on 1987 with total page 680 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Decision Usefulness Theory of Accounting by : George J. Staubus
Download or read book The Decision Usefulness Theory of Accounting written by George J. Staubus and published by Routledge. This book was released on 2013-02-01 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Accounting Theory by : Ahmed Riahi-Belkaoui
Download or read book Accounting Theory written by Ahmed Riahi-Belkaoui and published by Nelson Australia. This book was released on 2002 with total page 566 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides a comprehensive introduction to accounting theory for students who are majoring in accounting. This text will also provide an evaluation of accounting theory from a number of alternative perspectives and paradigms.
Book Synopsis The Economics and Politics of Accounting by : Christian Leuz
Download or read book The Economics and Politics of Accounting written by Christian Leuz and published by OUP Oxford. This book was released on 2005-09-15 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting and the role of accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: · What is the role of accounting in security valuation, decision making and contracting? · What can we learn from economics-based research in accounting? · What is the role of auditing and how can accounting standards be enforced? · What are the cost and benefits of accounting and disclosure regulation? · What is the role of accounting in society? · How does lobbying affect the political process of standard setting? · What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.
Book Synopsis Accounting for Decision Making and Control by : Jerold L. Zimmerman
Download or read book Accounting for Decision Making and Control written by Jerold L. Zimmerman and published by . This book was released on 2009 with total page 733 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting for Decision Making and Control provides students and managers with an understanding and appreciation of the strengths and limitations of an organization’s accounting system which allows them to be more intelligent users of these systems. The 6th edition provides a framework for thinking about accounting systems and a basis for analyzing proposed changes to these systems. The text demonstrates that managerial accounting is an integral part of the firm’s organizational architecture, not just an isolated set of computational topics. This new edition has improved its readability and accessibility to students.
Book Synopsis Accountancy and Social Responsibility by : Živko Bergant
Download or read book Accountancy and Social Responsibility written by Živko Bergant and published by Springer Nature. This book was released on 2021-08-09 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accountancy encompasses much more than is normally considered, especially from a social responsibility point of view. This book brings fresh ideas and an innovative approach to accountancy theory and practice as well as critical views about professional thinking in accountancy. The reader will find advanced approaches regarding usiness objectives with social responsibility principles. A new role of accountancy is founded for a sustainable society. The responsibility of individuals is emphasized through behavioural analysis. The book has an interdisciplinary character and will be interesting for students, doctoral students, academics and practitioners as well. The real thread of the book is the risk and responses to the feelings of risk in organizations and also of individuals. On this basis a new role and a new structure of accountancy is offered.
Book Synopsis Accounting and Regulation by : Roberto Di Pietra
Download or read book Accounting and Regulation written by Roberto Di Pietra and published by Springer Science & Business Media. This book was released on 2013-11-05 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the field. They have covered a wide array of topics, including corporate governance, auditing, financial disclosure, international standards boards, and the dynamics of markets and institutions. Most recently, they have focused on the role that accounting practices and policies may have played in the global financial crisis of 2008. In this volume, the editors showcase contributions from the workshops that represent the full spectrum of issues and perspectives relating to accounting and regulation. Each paper incorporates the most current examples and references to reflect the latest insights, with an emphasis on exploring future implications for theory and research, practice, and policymaking.
Book Synopsis Approaches and Theories to standard setting in Accounting by : Panagiotis Papadopoulos
Download or read book Approaches and Theories to standard setting in Accounting written by Panagiotis Papadopoulos and published by GRIN Verlag. This book was released on 2011-11-23 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2011 in the subject Business economics - Accounting and Taxes, grade: 64, University of Westminster (Westminster Business School), course: Financial Accounting and Policy, language: English, abstract: Since the financial crisis in 2008 the topic regulation of the markets at all revived. The world was looking for guilty parties in Rating agencies, financial institutions, governments and lastly audit firms and institutions which gave them their working framework – the accounting standards. On the one hand the scream for more regulation in the private sector to protect the public good became louder and on the other hand scientists were warning of such overbearing steps because they would be damaging the economy. This issue provides the basis for this paper where accounting is seen as an eco-nomic good. Accounting information is not costless to produce for the corporations and it raises compliance costs. On the one hand managers are using accounting rules that minimize information costs and on the other hand shareholders want ac-counting rules that improve their ability to control and monitor the manager’s action. Theoretically, financial accounting and reporting should be objective, neutral and apolitical. However, the standard setting process can be influenced by external groups with different interests.
Book Synopsis Accounting Theory & Policy by : Robert Bloom
Download or read book Accounting Theory & Policy written by Robert Bloom and published by Houghton Mifflin Harcourt P. This book was released on 1981-01-01 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Model for Data Selection Policies in Information System Design by : Janet Rosalea Mielke Smith
Download or read book A Model for Data Selection Policies in Information System Design written by Janet Rosalea Mielke Smith and published by . This book was released on 1974 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Research Methods in Accounting by : Malcolm Smith
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.
Book Synopsis Introduction to the Policy Process by : Birkland
Download or read book Introduction to the Policy Process written by Birkland and published by M.E. Sharpe. This book was released on 2015-05-18 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: Thoroughly revised, reorganized, updated, and expanded, this widely-used text sets the balance and fills the gap between theory and practice in public policy studies. In a clear, conversational style, the author conveys the best current thinking on the policy process with an emphasis on accessibility and synthesis rather than novelty or abstraction. A newly added chapter surveys the social, economic, and demographic trends that are transforming the policy environment.
Book Synopsis Evidence-Based Policymaking by : Christian Leuz
Download or read book Evidence-Based Policymaking written by Christian Leuz and published by . This book was released on 2018 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: The use of evidence and economic analysis in policymaking is on the rise, and accounting standard setting and financial regulation are no exception. This article discusses the promise of evidence-based policymaking in accounting and financial markets as well as the challenges and opportunities for research supporting this endeavor. In principle, using sound theory and robust empirical evidence should lead to better policies and regulations. But despite its obvious appeal and substantial promise, evidence-based policymaking is easier demanded than done. It faces many challenges related to the difficulty of providing relevant causal evidence, lack of data, the reliability of published research, and the transmission of research findings. Overcoming these challenges requires substantial infrastructure investments for generating and disseminating relevant research. To illustrate this point, I draw parallels to the rise of evidence-based medicine. The article provides several concrete suggestions for the research process and the aggregation of research findings that could be considered if scientific evidence is to inform policymaking. I discuss how policymakers can foster and support policy-relevant research, chiefly by providing and generating data. The article also points to potential pitfalls when research becomes increasingly policy-oriented.
Author :American Accounting Association. Committee on Concepts and Standards for External Financial Reports Publisher : ISBN 13 : Total Pages :76 pages Book Rating :4.4/5 (91 download)
Book Synopsis Statement on Accounting Theory and Theory Acceptance by : American Accounting Association. Committee on Concepts and Standards for External Financial Reports
Download or read book Statement on Accounting Theory and Theory Acceptance written by American Accounting Association. Committee on Concepts and Standards for External Financial Reports and published by . This book was released on 1977 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Handbook of the Fundamentals of Financial Decision Making by : Leonard C. MacLean
Download or read book Handbook of the Fundamentals of Financial Decision Making written by Leonard C. MacLean and published by World Scientific. This book was released on 2013 with total page 941 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook in two parts covers key topics of the theory of financial decision making. Some of the papers discuss real applications or case studies as well. There are a number of new papers that have never been published before especially in Part II.Part I is concerned with Decision Making Under Uncertainty. This includes subsections on Arbitrage, Utility Theory, Risk Aversion and Static Portfolio Theory, and Stochastic Dominance. Part II is concerned with Dynamic Modeling that is the transition for static decision making to multiperiod decision making. The analysis starts with Risk Measures and then discusses Dynamic Portfolio Theory, Tactical Asset Allocation and Asset-Liability Management Using Utility and Goal Based Consumption-Investment Decision Models.A comprehensive set of problems both computational and review and mind expanding with many unsolved problems are in an accompanying problems book. The handbook plus the book of problems form a very strong set of materials for PhD and Masters courses both as the main or as supplementary text in finance theory, financial decision making and portfolio theory. For researchers, it is a valuable resource being an up to date treatment of topics in the classic books on these topics by Johnathan Ingersoll in 1988, and William Ziemba and Raymond Vickson in 1975 (updated 2 nd edition published in 2006).
