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Author: Rick Antle Publisher: Springer Science & Business Media ISBN: 0387303995 Category : Business & Economics Languages : en Pages : 334
Book Description
The integration of accounting and the economics of information developed by Joel S. Demski and those he inspired has revolutionized accounting thought. This volume collects papers on accounting theory in honor of Professor Demski. The book also contains an extensive review of Professor Demski’s own contributions to the theory of accounting over the past four decades.
Author: Rick Antle Publisher: Springer Science & Business Media ISBN: 0387303995 Category : Business & Economics Languages : en Pages : 334
Book Description
The integration of accounting and the economics of information developed by Joel S. Demski and those he inspired has revolutionized accounting thought. This volume collects papers on accounting theory in honor of Professor Demski. The book also contains an extensive review of Professor Demski’s own contributions to the theory of accounting over the past four decades.
Author: Christopher S. Chapman Publisher: OUP Oxford ISBN: 0191609374 Category : Business & Economics Languages : en Pages : 458
Book Description
Accounting has an ever-increasing significance in contemporary society. Indeed, some argue that its practices are fundamental to the development and functioning of modern capitalist societies. We can see accounting everywhere: in organizations where budgeting, investing, costing, and performance appraisal rely on accounting practices; in financial and other audits; in corporate scandals and financial reporting and regulation; in corporate governance, risk management, and accountability, and in the corresponding growth and influence of the accounting profession. Accounting, too, is an important part of the curriculum and research of business and management schools, the fastest growing sector in higher education. This growth is largely a phenomenon of the last 50 years or so. Prior to that, accounting was seen mainly as a mundane, technical, bookkeeping exercise (and some still share that naive view). The growth in accounting has demanded a corresponding engagement by scholars to examine and highlight the important behavioural, organizational, institutional, and social dimensions of accounting. Pioneering work by accounting researchers and social scientists more generally has persuasively demonstrated to a wider social science, professional, management, and policy audience how many aspects of life are indeed constituted, to an important extent, through the calculative practices of accounting. Anthony Hopwood, to whom this book is dedicated, has been a leading figure in this endeavour, which has effectively defined accounting as a distinctive field of research in the social sciences. The book brings together the work of leading international accounting academics and social scientists, and demonstrates the scope, vitality, and insights of contemporary scholarship in and on accounting and auditing.
Author: Harvey Hendrickson Publisher: Routledge ISBN: 1134390564 Category : Business & Economics Languages : en Pages : 233
Book Description
One of the outstanding accounting theoreticians of the twentieth century, Carl Thomas Devine exhibited a breadth and depth of knowledge few in the field of accounting have equalled. This book collects together eight previously unpublished essays on accounting theory written by Professor Devine.Professor Devine passed away in 1998, prior to the sign
Author: John Asmus Christensen Publisher: Irwin/McGraw-Hill ISBN: Category : Business & Economics Languages : en Pages : 488
Book Description
This text covers both financial and managerial accounting theory with a strong emphasis on accounting information systems. It examines the challenges faced by accounting information users and preparers, and the role accounting information systems play.
Author: Salah El Serafy Publisher: Edward Elgar Publishing ISBN: 1781007365 Category : Business & Economics Languages : en Pages : 401
Book Description
'This is an important book. It not only serves as a valuable contribution to green accounting, it is a testament to Salah El Serafy's tireless efforts to reform the national income accounts in ways that would better reveal the sustainable product of nations and the value of development policies. No matter what differences the reader may have with some of the points made, there is no denying that the world would be a much improved place if the reforms suggested by El Serafy were implemented.' – Philip Lawn, Flinders University, Australia 'This book is a fabulous summary of Salah El Serafy's seminal contributions to "greening" national income accounts. If only we had employed the famous "El Serafy method" of investing depletion of non-renewable resources into renewable alternatives, the world would be in a much stronger and more sustainable place today. Hopefully it is not too late to take up this and El Serafy's many other recommendations for improving national income accounting.' – Robert Costanza, Portland State University, US Though scientists and environmentalists have long expressed concern over the rapid deterioration of the global environment, economists have largely failed to recognize the issue's relevance to their field. Salah El Serafy argues for an increased focus on the economic aspects of environmental degradation, calling for a fundamental shift in how economists measure and discuss national income. Through a combination of new material reflecting recent developments in the field and previously published essays that provide a history of green accounting, the author emphasizes the importance of considering natural resources as part of a nation's economic capital. Setting forth what has become known as the 'El Serafy Method', this fascinating and complex volume presents both the justification and the methodology for giving the environment a place in the global economic conversation. Students, professors, researchers and policymakers in the field of environmental and ecological economics will no doubt find much to appreciate in this thoughtful and comprehensive analysis of the intersection between economics and the environment.
Author: Steven M. Fazzari Publisher: Routledge ISBN: 1317470575 Category : Business & Economics Languages : en Pages : 209
Book Description
This collection of papers on financial instability and its impact on macroeconomic performance honours Hyman P. Minsky and his lifelong work. It is based on a conference at Washington University, St. Louis, in 1990 and includes among the authors Benjamin M. Friedman, Charles P. Kindleberger, Jan Kregel and Steven Fazzari. These papers consider Minsky's definitive analysis that yields such a clear and disturbing sequence of financial events: booms, government intervention to prevent debt contraction and new booms that cause a progressive buildup of new debt, eventually leaving the economy much more fragile financially.
Author: Hyman Minsky Publisher: Routledge ISBN: 1317232496 Category : Business & Economics Languages : en Pages : 329
Book Description
In the winter of 1933, the American financial and economic system collapsed. Since then economists, policy makers and financial analysts throughout the world have been haunted by the question of whether "It" can happen again. In 2008 "It" very nearly happened again as banks and mortgage lenders in the USA and beyond collapsed. The disaster sent economists, bankers and policy makers back to the ideas of Hyman Minsky – whose celebrated 'Financial Instability Hypothesis' is widely regarded as predicting the crash of 2008 – and led Wall Street and beyond as to dub it as the 'Minsky Moment'. In this book Minsky presents some of his most important economic theories. He defines "It", determines whether or not "It" can happen again, and attempts to understand why, at the time of writing in the early 1980s, "It" had not happened again. He deals with microeconomic theory, the evolution of monetary institutions, and Federal Reserve policy. Minsky argues that any economic theory which separates what economists call the 'real' economy from the financial system is bound to fail. Whilst the processes that cause financial instability are an inescapable part of the capitalist economy, Minsky also argues that financial instability need not lead to a great depression. This Routledge Classics edition includes a new foreword by Jan Toporowski.
Author: Geoffrey Whittington Publisher: Routledge ISBN: 1134223765 Category : Business & Economics Languages : en Pages : 477
Book Description
An important scholar in the history of accounting, Geoffrey Whittington's numerous articles cover a broad spectrum of the field and are both sharply insightful and extremely significant. He has made important contributions to the topics of inflation accounting, accounting theory and methodology and standard-setting, and he has conducted a number of valuable empirical studies. This remarkable collection pulls together essays and articles and encompasses his work on empirical studies based on company accounts, specification of empirical models, price change accounting, taxation and regulation, and regulation of accounting and auditing. Accompanied by a new introduction and conclusion, this significant volume will be extremely useful for historians of accounting as well as accountancy practitioners and researchers.
Author: Rick Antle
Author: Rick Antle
Author: Christopher S. Chapman
Author: Harvey Hendrickson
Author: S. K. R. Bhandari
Author: John Asmus Christensen
Author: Salah El Serafy
Author: Mark P. Bauman
Author: Steven M. Fazzari
Author: Hyman Minsky
Author: Geoffrey Whittington