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Author : Raymond J. Chambers,G. W. Dean
Publisher : Facsimiles-Garl
Page : 528 pages
File Size : 44,6 Mb
Release : 1986
Category : Business & Economics
ISBN : PSU:000012318735
Author : Michael Gaffikin,Michael Aitken
Publisher : Routledge
Page : 359 pages
File Size : 52,9 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134707232
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 : Harry I. Wolk,James L. Dodd,John J. Rozycki
Publisher : SAGE
Page : 697 pages
File Size : 42,7 Mb
Release : 2008
Category : Business & Economics
ISBN : 9781412953450
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 : Harry I. Wolk,James L. Dodd,John J. Rozycki
Publisher : SAGE
Page : 809 pages
File Size : 51,7 Mb
Release : 2012-08-20
Category : Business & Economics
ISBN : 9781412991698
An extensive overview of accounting theory concepts and application Balancing accounting theory with practical issues, the Eighth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to clearly identify the conceptual elements of accounting theory and apply those elements to practice.
Author : Petri Suomala,Taylor & Francis Group,Jouni Lyly-Yrjänäinen,Teemu Laine
Publisher : Routledge
Page : 0 pages
File Size : 44,8 Mb
Release : 2019-12-05
Category : Electronic
ISBN : 0367884909
Aimed at primarily researchers, academics and students in the fields of research methodology, management accounting and interventionist research, this book provides methodological guidance on how to execute research projects with interventionist elements, aiming at strong theory contribution with broader societal impacts. Focusi
Author : Richard G. Schroeder,Myrtle W. Clark,Jack M. Cathey
Publisher : John Wiley & Sons
Page : 706 pages
File Size : 40,6 Mb
Release : 2022-11-01
Category : Business & Economics
ISBN : 9781119881223
In the newly revised fourteenth edition of Financial Accounting Theory and Analysis: Text and Cases, a decorated team of accounting veterans delivers an authoritative exploration of how accounting standards impact the daily decisions of accounting professionals. You’ll discover how accounting theory explains why particular companies select particular accounting methods and predicts the attributes of firms by analyzing the accounting methods they employ. The authors examine the latest empirical research relevant to 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, and more. This latest edition robustly summarizes current disclosure requirements for various financial statement items and reviews the development and current state of accounting theory. It also includes: Discussions of the decline of the movement to adopt international accounting standards in the United States Coverage of the proposed IASB amendment to require reporting on ESG metrics Explorations of recent attempts to promote relevant and practical accounting research in academia Updated analysis exercises for real-world financial statements Analysis of the differences between FASB and IASB accounting standards pertaining to fair value Coverage of the changes related to stock compensation contained in ASU 2021-04 and ASU 2018-07
Author : Richard Mattessich
Publisher : Routledge
Page : 640 pages
File Size : 53,7 Mb
Release : 2007-11-15
Category : Business & Economics
ISBN : 9781135980580
This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand
Author : Eldon S. Hendriksen
Publisher : McGraw-Hill/Irwin
Page : 664 pages
File Size : 45,7 Mb
Release : 1977
Category : Accounting
ISBN : UOM:35128000219905
Author : Michael Gaffikin
Publisher : Unknown
Page : 264 pages
File Size : 40,9 Mb
Release : 2008
Category : Accounting
ISBN : 1741030706
"This new Australian text addresses a broad range of accounting theory and research while linking this to current accounting practice and the impact this has on businesses. The text goes beyond an analysis of theory, thought and ideas to include a more holistic view of other influences to the accounting profession including historical and cultural impacts and the regulation of the discipline. These influences are then related back to real, everyday problems faced by accountants."--Publisher's website.
Author : Carl T. Devine
Publisher : Unknown
Page : 128 pages
File Size : 47,7 Mb
Release : 2024-06-02
Category : Electronic
ISBN : 0865390509
Author : Thomas A. Lee,Peter W. Wolnizer
Publisher : Routledge
Page : 856 pages
File Size : 48,6 Mb
Release : 2021-03-22
Category : Business & Economics
ISBN : 9781000344431
Originally published in 1997, the principal object of the editors in compiling this collection of Robert R. Sterling’s work was to make more of his publications accessible in a convenient form to the academic and professional accounting communities, and to current and future generations of accounting students. While it is not a complete portfolio of his published work to date, this anthology contains all of Sterling’s major articles. Through his long-term quest for a science of accounting, Sterling sought to bring together accounting educators, practitioners, regulators, and researchers in order to identify credible advancements in accounting knowledge, authoritative changes to accounting practice, and transforming improvements to accounting education.
Author : Ahmed Riahi-Belkaoui
Publisher : Houghton Mifflin Harcourt P
Page : 534 pages
File Size : 47,9 Mb
Release : 1985
Category : Accounting
ISBN : PSU:000010751442
Author : Stewart Jones
Publisher : Routledge
Page : 791 pages
File Size : 49,5 Mb
Release : 2015-05-22
Category : Business & Economics
ISBN : 9781135107253
Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.
Author : Kenneth S. Most
Publisher : Unknown
Page : 414 pages
File Size : 42,6 Mb
Release : 1977
Category : Business & Economics
ISBN : UVA:X001444852
Author : Gaétan Breton
Publisher : Emerald Group Publishing
Page : 256 pages
File Size : 52,5 Mb
Release : 2018-11-30
Category : Business & Economics
ISBN : 9781787697935
Drawing upon frameworks employed in the human sciences, Breton builds a multi-faceted theory of accounting, conceiving it as a fundamentally social activity that puts preparers of financial statements in contact with users in order to help them make economic decisions, and analyzing the behavior of perparers and users.