Positive Accounting Theory PDF Download

Author: Ross L. Watts
Publisher:
ISBN: 9789867491138
Category : Accounting
Languages : en
Pages : 388

View

Book Description

Author: Harry I. Wolk
Publisher: SAGE
ISBN: 1412953456
Category : Business & Economics
Languages : en
Pages : 697

View

Book Description
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: Thomas A. Lee
Publisher: Routledge
ISBN: 1000344436
Category : Business & Economics
Languages : en
Pages : 856

View

Book Description
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: Michael Gaffikin
Publisher:
ISBN: 9781741030709
Category : Accounting
Languages : en
Pages : 264

View

Book Description
"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: R.J. Chambers
Publisher: Routledge
ISBN: 1135714983
Category : Business & Economics
Languages : en
Pages : 369

View

Book Description
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.

Author: Alfred D. Chandler Jr.
Publisher: Harvard University Press
ISBN: 0674417682
Category : Business & Economics
Languages : en
Pages : 625

View

Book Description
The role of large-scale business enterprise—big business and its managers—during the formative years of modern capitalism (from the 1850s until the 1920s) is delineated in this pathmarking book. Alfred Chandler, Jr., the distinguished business historian, sets forth the reasons for the dominance of big business in American transportation, communications, and the central sectors of production and distribution.

Author: Richard K. Fleischman
Publisher: Routledge
ISBN: 1136241574
Category : Business & Economics
Languages : en
Pages : 286

View

Book Description
The critical tradition in accounting historiography has come to occupy a prominent place in the discipline’s academic scholarship. Some critical literature has confronted the responsibility of accounting and accountants in precipitating contemporary crises, such as the audit failures that spawned Sarbanes-Oxley and the world-wide recession. Certain contemporary issues have long histories, such as the difficulties encountered by women to break the glass ceiling in public accounting, and the suffering of indigenous peoples under the imperialistic yoke. Other episodes in accounting’s long history are seemingly more divorced from the present, but in reality they all have contemporary significance. Slavery in the New World, for example, although abolished more than a century ago, is still rampant in parts of the world, albeit less formally. Critical accounting historians feel it a duty to harken to the "suppressed voices" of the past, those groups of people who had no access to an accounting record – women, persons of color, indigenous populations, alienated proletarians, victims of governmental incompetence and graft, and many voiceless others. Critical Histories of Accounting: Sinister Inscriptions in the Modern Era draws on the foremost work in this developing literature, both that authored by the co-editors of this volume, and that written by others. Editors Richard K. Fleischman, Warwick N. Funnell, and Steve Walker have written extensively about "the dark side of accounting," gauging the complicity of those performing accounting functions in episodes in human history that are at worst evil and at best reprehensible. The editors have also hand-selected a series of historical and contemporary episodes that have been critically investigated by the wider accounting history community, preceded by a thorough introduction.

Author: Richard Mattessich
Publisher: Routledge
ISBN: 1135980586
Category : Business & Economics
Languages : en
Pages : 630

View

Book Description
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: Soner Gokten
Publisher: BoD – Books on Demand
ISBN: 953513549X
Category : Business & Economics
Languages : en
Pages : 342

View

Book Description
We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".

Author: Raymond J. Chambers
Publisher: Taylor & Francis
ISBN: 9780815337867
Category : Accounting
Languages : en
Pages : 374

View

Book Description
First Published in 2000. Routledge is an imprint of Taylor & Francis, an informa company.