Brian P. West
Professionalism and Accounting Rules
Paperback Engels 2015 9781138864016Levertijd ± 11 werkdagen
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Samenvatting
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.
Specificaties
ISBN13:9781138864016
Taal:Engels
Bindwijze:Paperback
Aantal pagina's:256
Uitgever:Taylor & Francis Ltd
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Inhoudsopgave
1. Matters in Conflict: Professionalism, Accounting Rules and the Function of Accounting 2. Professions: Their Nature, Roles and Responsibilities 3. Accounting as a Profession: The Extent and Origins of Occupational Authority 4. The Nature of Accounting Rules 5. Explaining the Proliferation of Accounting Rules 6. Professionalism, Accounting Rules and Accounting Discourse 7. Professionalism, Accounting Rules and Accounting Education 8. Professionalism, Accounting Rules and Accounting Practice 9. Advancing Professional Accounting Knowledge
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