This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting. It is argued that the accounting profession is beset by an inferior and incomplete notion of quality in its work which emphasises compliance with processing rules, rather than the correspondence with commercial phenomena necessary to make financial statements reliable guides for human activity.
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This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting.
1. Matters in Conflict: Professionalism, Accounting Rules and the Function of Accounting2. Professions: Their Nature, Roles and Responsibilities3. Accounting as a Profession: The Extent and Origins of Occupational Authority4. The Nature of Accounting Rules5. Explaining the Proliferation of Accounting Rules6. Professionalism, Accounting Rules and Accounting Discourse7. Professionalism, Accounting Rules and Accounting Education8. Professionalism, Accounting Rules and Accounting Practice9. Advancing Professional Accounting Knowledge
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Produktdetaljer
ISBN
9780415285698
Publisert
2003-04-17
Utgiver
Vendor
Routledge
Vekt
498 gr
Høyde
234 mm
Bredde
156 mm
Aldersnivå
U, P, 05, 06
Språk
Product language
Engelsk
Format
Product format
Innbundet
Antall sider
256
Forfatter
Om bidragsyterne
Brian P. West is a senior lecturer in Acccounting at the University of Ballarat, Victoria, Australia. Prior to commencing his academic career he worked in the audit division of an international accounting firm. Dr. West is the author of several articles published in professional and academic journals.