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Historical Cost Accounting And Its Rationality
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Author :Yuji Ijiri Publisher :Vancouver, B.C. : Canadian Certified General Accountants' Research Foundation ISBN 13 : Total Pages :116 pages Book Rating :4.3/5 (512 download)
Book Synopsis Historical Cost Accounting and Its Rationality by : Yuji Ijiri
Download or read book Historical Cost Accounting and Its Rationality written by Yuji Ijiri and published by Vancouver, B.C. : Canadian Certified General Accountants' Research Foundation. This book was released on 1981 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Rational Accounting Concepts (RLE Accounting) by : Harold Langenderfer
Download or read book Rational Accounting Concepts (RLE Accounting) written by Harold Langenderfer and published by Routledge. This book was released on 2014-03-14 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: Willard J. Graham (1897-1966) was an important contributor to both accounting thought and education and he pioneered life-long education for executive business that is still emulated today. This volume collects 25 of his key writings which shed light on his contributions to management accounting and business education as well as the accounting profession.
Book Synopsis Conceptual Frameworks for Financial Accounting by : H. David Sherman
Download or read book Conceptual Frameworks for Financial Accounting written by H. David Sherman and published by . This book was released on 1984 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reports on a conference to discuss three recently developed conceptual frameworks for accounting: Tell it like it was / by Robert N. Anthony;Historical cost accounting and its rationality / by Yuji Ijri and the Financial Accounting Standards Board framework.
Book Synopsis Economic Influences on the Development of Accounting in Firms by : George J. Staubus
Download or read book Economic Influences on the Development of Accounting in Firms written by George J. Staubus and published by Garland Science. This book was released on 2021-12-12 with total page 109 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1996. This volume explores firm accounting and its development to measure and report the effects of economic events on a firm or business. The purpose of this text is to stimulate interest in explaining the development of specific features of accounting in the firms that are important to the economies of Western industrialised countries by reference to the economic features of those firms.
Book Synopsis A New Approach to Management Accounting History (RLE Accounting) by : H. Thomas Johnson
Download or read book A New Approach to Management Accounting History (RLE Accounting) written by H. Thomas Johnson and published by Routledge. This book was released on 2013-11-26 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: The articles and papers reprinted in this volume, all written after 1970, represent a departure from the earlier conventional notion of accounting history research. They approach the study of management accounting history by regarding the accounting and business records of actual organizations as indispensable source materials for historical analysis. Analysis of these records has yielded a new conception of management accounting. These studies suggest that the forces contributing to management accounting’s development are more numerous and complex than historians had realized. The case studies in the first part of the book trace the historical development of virtually all the internal accounting practices associated today with management accounting. Those in the second section consist of articles which interpret the case material.
Book Synopsis The History of Accounting (RLE Accounting) by : Michael Chatfield
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 678 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.
Book Synopsis What is Past is Prologue by : Richard K. Fleischman
Download or read book What is Past is Prologue written by Richard K. Fleischman and published by Routledge. This book was released on 2017-05-18 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume, originally published in 1997, reports the findings of extensive archival and contextual research into the surviving accounting and business records of some 200 British Industrial Revolution enterprises. This study presents an overview of cost accounting and cost management practices, whilst investigating these methods in the three dominant industries of the period – iron, textiles, and mining. In addition, it provides two organisational case studies – the Carron Company and Boulton & Watt. Finally, it explores two issues central to Industrial Revolution costing – the relationship between technological change and cost management, and the paradigmatic approaches that have predominated in costing historiography.
Book Synopsis Understanding Mattessich and Ijiri by : Nohora Garcia
Download or read book Understanding Mattessich and Ijiri written by Nohora Garcia and published by Emerald Group Publishing. This book was released on 2017-11-16 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with current discussion of the classic works by two prominent authors on accounting, R. Mattessich and Y. Ijiri. Their antecedents, and the way in which each author came to construct his work, make up the central subject of this study.
Book Synopsis Historical Cost and Conservatism are Joint Adaptations that Help Identify Opportunity Cost by : Sudipta Basu
Download or read book Historical Cost and Conservatism are Joint Adaptations that Help Identify Opportunity Cost written by Sudipta Basu and published by . This book was released on 2018 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: Braun (this issue) argues that the traditional accounting principles underlying the revenue-expense approach such as Historical Cost and Conservatism are ecologically rational in that they help organizations survive better in uncertain economic environments. More importantly, he argues that the revenue-expense approach generates new private information, which informs markets and makes them more effective (Hayek, 1945), as opposed to merely reflecting back market data under the asset-liability approach (e.g. Sunder, 2011). We try to explicate the nature of the new private information generated jointly by Historical Cost and Conservatism, and how this information facilitates the survival of individual entrepreneurs and organizations in market competition.
Book Synopsis The Routledge Companion to Accounting History by : John Richard Edwards
Download or read book The Routledge Companion to Accounting History written by John Richard Edwards and published by Routledge. This book was released on 2009-05-07 with total page 954 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.
Book Synopsis Understanding Accounting in Its Social and Historical Context by : Anne Loft
Download or read book Understanding Accounting in Its Social and Historical Context written by Anne Loft and published by Routledge Library Editions: Accounting History. This book was released on 2022-02-15 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1988, examines accounting not as merely a technical process, nor as a technical process with social and political consequences, but as an activity which is both social and political in itself. It analyses the history of accounting and explores the complicated relationship between accounting and society.
Book Synopsis Accounting Queries (RLE Accounting) by : Harold C. Edey
Download or read book Accounting Queries (RLE Accounting) written by Harold C. Edey and published by Routledge. This book was released on 2013-12-04 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: These reprints of articles, lectures and talks cover the period 1949 – 1980. They chart the development of the academic subject of accountancy and illustrate some of the matters which were concerning the academics at the London School of Economics at a time when academic accountancy was still in its infancy.
Book Synopsis Implications of the Historical Research Method for Rational Development of Financial Accounting Practices by : Maxwell England Aiken
Download or read book Implications of the Historical Research Method for Rational Development of Financial Accounting Practices written by Maxwell England Aiken and published by . This book was released on 1992 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Evolution of Corporate Disclosure by : Alessandro Ghio
Download or read book The Evolution of Corporate Disclosure written by Alessandro Ghio and published by Springer Nature. This book was released on 2020-04-02 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses new directions for accounting and corporate governance research on the theoretical and empirical challenges of corporate disclosure. Offering a wealth of relevant and timely advice, the book will help regulators design policies that allow businesses to overcome current and emerging economic, social, and technological challenges.
Book Synopsis Readings and Notes on Financial Accounting by : Stephen A. Zeff
Download or read book Readings and Notes on Financial Accounting written by Stephen A. Zeff and published by McGraw-Hill Companies. This book was released on 1994 with total page 812 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection of notes and readings on Financial accounting is best used as a core text in the theory course or as a supplement to an Intermediate course or an Advanced accounting course. The goal of this book is to provide insight into concepts, issues, and controversies which underlie accounting standards and practices.
Book Synopsis Ethical Issues in Accounting by : John Blake
Download or read book Ethical Issues in Accounting written by John Blake and published by Routledge. This book was released on 2005-06-20 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ethical Issues in Accounting offers a comprehensive and accessible introduction for students and teachers of business studies and accountancy as well as the practicing accountant. The book covers the ethical implications of several aspects of accounting: * ethics and taxation * creative accounting * ethics in accounting regulation * ethical dilemmas in the public sector * whistleblowing * various aspects of social accounting, including environmental accounting. The fitness of the accounting profession as guardians of accounting and auditing ethics is also discussed in detail.
Book Synopsis Accounting for History in Marx's Capital by : Robert Bryer
Download or read book Accounting for History in Marx's Capital written by Robert Bryer and published by Rowman & Littlefield. This book was released on 2019-06-25 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book reinterprets Marx’s historical materialism as a world accounting history, answers his critics, and supports his theory with accounting evidence from history. It explains Marx’s prediction of the ‘inevitability’ of socialism, and outlines the necessary tasks of ‘critical accounting’ for Marxists to get Day One.