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Professionalism and Accounting Rules de Brian P. West

Professionalism and Accounting Rules: Routledge New Works in Accounting History

Autor Brian P. West
en Limba Engleză Hardback – 17 apr 2003
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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Specificații

ISBN-13: 9780415285698
ISBN-10: 0415285690
Pagini: 256
Ilustrații: 1
Dimensiuni: 156 x 234 x 19 mm
Greutate: 0.63 kg
Ediția:1
Editura: Taylor & Francis
Colecția Routledge
Seria Routledge New Works in Accounting History

Locul publicării:Oxford, United Kingdom

Public țintă

Postgraduate and Professional

Cuprins

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

Notă biografică

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.

Descriere

This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting.