Professionalism and Accounting Rules

AvBrian P. West

Inbunden, Engelska, 2003

Del i serien Routledge New Works in Accounting History

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Häftad

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Beskrivning

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.

Produktinformation

Utgivningsdatum:2003-04-17
Mått:156 x 234 x 18 mm
Vikt:630 g
Format:Inbunden
Språk:Engelska
Serie:Routledge New Works in Accounting History
Antal sidor:256
Förlag:Taylor & Francis Ltd
ISBN:9780415285698

Utforska kategorier

Redovisning inom Ekonomi och Ledarskap
Affärsstrategi inom Ekonomi och Ledarskap

Mer om författaren

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.

Innehållsförteckning

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