An Evaluation of R.J. Chambers' Accounting, Evaluation and Economic Behavior

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Publisher :
ISBN 13 :
Total Pages : 20 pages
Book Rating : 4.4/5 (91 download)

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Book Synopsis An Evaluation of R.J. Chambers' Accounting, Evaluation and Economic Behavior by : Walker E. Fesmire

Download or read book An Evaluation of R.J. Chambers' Accounting, Evaluation and Economic Behavior written by Walker E. Fesmire and published by . This book was released on 1993 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accounting, Evaluation and Economic Behavior

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Publisher : Sydney University Press
ISBN 13 : 1920898298
Total Pages : 464 pages
Book Rating : 4.9/5 (28 download)

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Book Synopsis Accounting, Evaluation and Economic Behavior by : Raymond J. Chambers

Download or read book Accounting, Evaluation and Economic Behavior written by Raymond J. Chambers and published by Sydney University Press. This book was released on 2006 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: During the 1960s and 1970s a remarkable series of books was produced by academic staff in the field of accounting at the University of Sydney. It was a period when academic research was largely analytical rather than empirically-based. For the most part, the interests of academics at Sydney were largely directed at questioning the status quo - either in the way accounting or auditing was practiced, or in the conventional wisdom expressed in textbooks of the time. The Sydney Accounting Classics series reflects the diversity of interests of the 'Sydney school' at that time. It also recognises the tremendous impact of the foundation professor of accounting, R.J. Chambers. This reprint series ensures that the ideas developed during this period remain available to new generations of scholars and researchers. The Sydney Accounting Classics series is an initiative of the Accounting Foundation, in association with Sydney University Press. Accounting Evaluation and Economic Behavior: This book has been referred to as Chambers' magnum opus, a meticulously researched and argued work describing a framework for accounting practice. This reprint edition opens the way for a new generation of researchers and scholars to read Chambers' work.

Accounting Methodology and the Work of R. J. Chambers (RLE Accounting)

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Publisher : Routledge
ISBN 13 : 1134707444
Total Pages : 252 pages
Book Rating : 4.1/5 (347 download)

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Book Synopsis Accounting Methodology and the Work of R. J. Chambers (RLE Accounting) by : Michael J. R. Gaffikin

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 252 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.

Chambers on Accounting

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Publisher : Routledge
ISBN 13 : 1135714983
Total Pages : 369 pages
Book Rating : 4.1/5 (357 download)

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Book Synopsis Chambers on Accounting by : R.J. Chambers

Download or read book Chambers on Accounting written by R.J. Chambers and published by Routledge. This book was released on 2013-12-16 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume is dedicated to the life work of Ray Chambers, who was continually seeking ways to stimulate and advance the development of a demonstrably rigorous and serviceable system of accounting. This search for an ideal led Chambers into myriad environments, an aspect of his life exhaustively illustrated in his "Aide Memoire," which forms part of this memorial volume.

Papers on Accounting History (RLE Accounting)

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Publisher : Routledge
ISBN 13 : 1317964012
Total Pages : 197 pages
Book Rating : 4.3/5 (179 download)

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Book Synopsis Papers on Accounting History (RLE Accounting) by : Robert Parker

Download or read book Papers on Accounting History (RLE Accounting) written by Robert Parker and published by Routledge. This book was released on 2013-12-04 with total page 197 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written over a period of twenty years the papers included here reflect the changing circumstances around the study of accounting history.

Corporate Financial Reporting

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Publisher : SAGE
ISBN 13 : 9780761971412
Total Pages : 244 pages
Book Rating : 4.9/5 (714 download)

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Book Synopsis Corporate Financial Reporting by : Andrew Higson

Download or read book Corporate Financial Reporting written by Andrew Higson and published by SAGE. This book was released on 2003-02-28 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice.

The Development of Accounting Theory (RLE Accounting)

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Publisher : Routledge
ISBN 13 : 1134707169
Total Pages : 283 pages
Book Rating : 4.1/5 (347 download)

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Book Synopsis The Development of Accounting Theory (RLE Accounting) by : Michael Gaffikin

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.

Mark to Market Accounting

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Publisher : Routledge
ISBN 13 : 1134423829
Total Pages : 349 pages
Book Rating : 4.1/5 (344 download)

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Book Synopsis Mark to Market Accounting by : Walter P. Schuetze

Download or read book Mark to Market Accounting written by Walter P. Schuetze and published by Routledge. This book was released on 2004-06-02 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: The collected writings of Walter P. Scheutze here probe the most fundamental problems of corporate financial reporting, argue the case for accounting reform and propose well-informed solutions to these problems.

The Routledge Companion to Fair Value in Accounting

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Publisher : Routledge
ISBN 13 : 1317221311
Total Pages : 757 pages
Book Rating : 4.3/5 (172 download)

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Book Synopsis The Routledge Companion to Fair Value in Accounting by : Gilad Livne

Download or read book The Routledge Companion to Fair Value in Accounting written by Gilad Livne and published by Routledge. This book was released on 2018-06-13 with total page 757 pages. Available in PDF, EPUB and Kindle. Book excerpt: The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of assets and liabilities. Critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies resulting in procyclicality in the financial system by exacerbating market swings. Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by internationally recognized experts, this book, on a controversial and intensely debated topic, is a comprehensive reference source which: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical and practical perspectives, including a critical review of the merits and arguments against the use of fair value accounting explores fair value accounting in practice, involvement in the Great Financial Crisis, implications for managerial reporting discretion, compensation and investment This volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.

Memorial Articles for 20th Century American Accounting Leaders

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Publisher : Routledge
ISBN 13 : 1317282671
Total Pages : 456 pages
Book Rating : 4.3/5 (172 download)

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Book Synopsis Memorial Articles for 20th Century American Accounting Leaders by : Stephen A. Zeff

Download or read book Memorial Articles for 20th Century American Accounting Leaders written by Stephen A. Zeff and published by Routledge. This book was released on 2016-03-31 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection of memorial articles and selected obituaries highlights the careers and contributions to accounting practice, the accounting profession, and the accounting literature of leading American figures in the 20th century. The memorial articles do much more than recite their subject’s career. More importantly, they discuss and assess their subject’s role in influencing the course of accounting practice and the profession as well as the evolution of their influential writings, revealing the names of the accounting leaders and leading thinkers of the past century. Memorial Articles for 20th Century American Accounting Leaders is useful in providing students and young researchers with a rich source of intelligence on the leaders who have established norms of practice, advanced the profession, and set the terms of debate in the literature – leaders who are cited and even quoted but who are known mostly as names without a full-bodied treatment of their backgrounds and broader roles in shaping the accounting literature.

Studies in Accounting

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Publisher : Routledge
ISBN 13 : 1134632339
Total Pages : 441 pages
Book Rating : 4.1/5 (346 download)

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Book Synopsis Studies in Accounting by : William Baxter

Download or read book Studies in Accounting written by William Baxter and published by Routledge. This book was released on 2014-02-05 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume brings together noteworthy articles in accounting. Some of the pieces existed in journals, but many were commissioned specifically for this volume. They fill gaps in the usual text-books, gaps that are particularly glaring where concepts are at issue. Among other things the articles cover: depreciation dividend law social accounting value and income inflation

Accounting Theory

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Publisher : SAGE Publications
ISBN 13 : 1483375013
Total Pages : 673 pages
Book Rating : 4.4/5 (833 download)

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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 Publications. This book was released on 2016-06-04 with total page 673 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 applied 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.

Towards a Theory and Practice of Cash Flow Accounting (RLE Accounting)

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Publisher : Routledge
ISBN 13 : 1317963180
Total Pages : 406 pages
Book Rating : 4.3/5 (179 download)

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Book Synopsis Towards a Theory and Practice of Cash Flow Accounting (RLE Accounting) by : T. A. Lee

Download or read book Towards a Theory and Practice of Cash Flow Accounting (RLE Accounting) written by T. A. Lee and published by Routledge. This book was released on 2013-11-26 with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book concerns developments in the history of one accounting idea. It discusses cash flow accounting and, as such, relates what can only be described as a ‘recycled’ accounting problem. Cash flow accounting is the oldest form of monetary accounting, preceding the now conventional accrual and allocation-based accounting. Largely ignored in accounting literature since the early 1950s, this collection concentrates on Lee’s work and provides the reader not only with a relevant selection of his writings on the subject since 1971, but also with a structured collection that explains the way in his thinking has developed on the subject and focuses on relevant influences.

Trends in managerial and financial accounting

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Publisher : Springer Science & Business Media
ISBN 13 : 1461340624
Total Pages : 237 pages
Book Rating : 4.4/5 (613 download)

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Book Synopsis Trends in managerial and financial accounting by : Cees van Dam

Download or read book Trends in managerial and financial accounting written by Cees van Dam and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: In August, 1976 the research seminar 'Decision-making in business' was organized at Nijenrode, The Netherlands School of Business. More than fifty scientists and practitioners from nine countries presented research papers in one of the six discussion groups. Some of them also presented some of their ideas in front of a large mixed audience at a one-day symposium. Many of the papers presented at Nijenrode were of such a high quality that the decision to publish a selection of them was an easy one. At the same time the new series Nijenrode studies in business was initiated. All who were involved, the policy committee of the N ijenrode studies, the advisory and editorial board of the series, the publisher, and the organizing committee of the seminar and symposium, acclaimed the idea of publishing three volumes in the new series. A collection of eleven papers could be grouped under the title Trends in managerial andfinancial accounting. Another collection will be published as volume 2 of this series under the title TI'ends in financial decision-making, while volume 3 will consist of papers exploring the theme Trends in business ethics. The books are intended for those who are interested in new developments in the decision-making area. They are especially suitable for graduate or advanced undergraduate courses: volume 1 in managerial or financial accounting courses; volume 2 in courses on managerial finance, capital budgeting or decision making; and volume 3 in courses on business ethics or related fields.

The Routledge Companion to Accounting, Reporting and Regulation

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Publisher : Routledge
ISBN 13 : 113624350X
Total Pages : 568 pages
Book Rating : 4.1/5 (362 download)

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Book Synopsis The Routledge Companion to Accounting, Reporting and Regulation by : Carien van Mourik

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.

Accounting Thought and Practice Reform

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Publisher : Routledge
ISBN 13 : 0429808585
Total Pages : 274 pages
Book Rating : 4.4/5 (298 download)

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Book Synopsis Accounting Thought and Practice Reform by : Frank Clarke

Download or read book Accounting Thought and Practice Reform written by Frank Clarke and published by Routledge. This book was released on 2018-10-09 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: Raymond John Chambers was born just over a century ago on 16 November 1917. It is more than fifty years since his first classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform of the Law of Company Accounts (republished in 1980 as Accounting in Disarray) and over twenty since the unique An Accounting Thesaurus: Five Hundred Years of Accounting. They are drawn upon extensively in this biography of Chambers’ intellectual contributions, as are other of his published works. Importantly, we also analyze archival correspondence not previously examined. While Chambers provided several bibliographical summaries of his work, without the benefits of reviewing and interspersing the text with correspondence materials from the Chambers Archive this study would lack an appreciation of the impact of his early childhood, and nuances related to his practical (including numerous consultancies) and academic experiences. The ‘semi-biographical narrative’ codifies article and editorial length exercises by the authors drawing on parts of the archive related to theory development, measurement and communication. Other parts are also examined. This allows us to respond to those critics who claim his reforms were naive. They further reveal a man of theory and practice, whose theoretical ideas were solidly grounded on observations from his myriad interests and experiences. Many of his practical experiences have not been examined previously. This approach and the first book-length biography differentiates this work from earlier analyses of Chambers’ contribution to the accounting literature. American Accounting Association’s 2021 Thomas J. Burns Biographical Research Award winner, this book provides evidence to support the continued push for the reforms he proposed to accepted accounting thought and practice to ensure accounting is the serviceable technology so admired by Pacioli, Da Vinci and many other Renaissance pioneers. It will be of interest to researchers, educators, practitioners and regulators alike.

Creating The "Big Mess": A Marxist History Of American Accounting Theory, C.1900-1929

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Author :
Publisher : World Scientific
ISBN 13 : 981124040X
Total Pages : 491 pages
Book Rating : 4.8/5 (112 download)

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Book Synopsis Creating The "Big Mess": A Marxist History Of American Accounting Theory, C.1900-1929 by : Rob Bryer

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.