Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory

Inbunden, Engelska, 2021

Del 25 i serien Studies in the Development of Accounting Thought

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Beskrivning

This latest volume of Studies in the Development of Accounting Thought, edited by Martin E. Persson, contains ten manuscripts, seven being previously unpublished, authored by C. Richard Baker during an academic career that spans four decades.Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory is divided into two thematic sections. The first covers developments in accounting thought on financial reporting and the accountancy profession, whereas the second section covers developments related to accounting measurements and theory.The historical examination of the development of accounting thought serves as a unifying theme throughout this edited volume, which attempts to pick up on various understudied threads of academic and professional initiatives over the past several hundred years. The material is of value to anyone interested in the intellectual history of the accounting discipline.

Produktinformation

Utgivningsdatum:2021-11-15
Mått:152 x 229 x 16 mm
Vikt:423 g
Format:Inbunden
Språk:Engelska
Serie:Studies in the Development of Accounting Thought
Antal sidor:208
Förlag:Emerald Publishing Limited
ISBN:9781801178051

Utforska kategorier

Finansiering inom Ekonomi och Ledarskap
Redovisning inom Ekonomi och Ledarskap

Mer om författaren

C. Richard Baker is Professor of Accounting at the Willumstad School of Business, Adelphi University, New York. His main research interests are focused on the public accounting profession, in particular: the history of the profession, comparative systems of regulation, ethical issues, independence, and legal liability.Martin E. Persson is an Assistant Professor of Accountancy at Gies College of Business, University of Illinois at Urbana-Champaign. His research focuses on the development of accounting thought, with a particular interest in people, ideas, and institutions from the 1900s, as well as classical accounting theory and measurement issues.

Innehållsförteckning

Section 1: Financial Reporting and the Accountancy ProfessionChapter 1. Contrasting Institutional Logics: Historical Development of the Public Accountancy Professions in the United Kingdom and France Chapter 2. A Brief History of the United States Standard Auditor’s Report Chapter 3. The History of Accounting Standards-Setting in the United States Prior to the Creation of the Committee on Accounting Procedure Chapter 4. The Influence of Accounting Theory on the FASB Conceptual Framework Chapter 5. The Role of Financial Reporting in Corporate Governance Section 2: Accounting Measurements and TheoryChapter 6. A Genealogy of Positivist and Critical Accounting Research Chapter 7. Principles versus Rules-Based Accounting Standards Chapter 8. The Concept of Prudence in Accounting Chapter 9. The Challenge of Measuring Intangibles: Insights from Brand Valuation Chapter 10. The Concept of Measurement in Financial Reporting