Accounting, Evaluation and Economic Behavior

Accounting, Evaluation and Economic Behavior

Author: Raymond J. Chambers

Publisher: Sydney University Press

Published: 2006

Total Pages: 464

ISBN-13: 1920898298

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During the 1960s and 1970s a remarkable series of books was produced by academic staff in the field of accounting at the University of Sydney. It was a period when academic research was largely analytical rather than empirically-based. For the most part, the interests of academics at Sydney were largely directed at questioning the status quo - either in the way accounting or auditing was practiced, or in the conventional wisdom expressed in textbooks of the time. The Sydney Accounting Classics series reflects the diversity of interests of the 'Sydney school' at that time. It also recognises the tremendous impact of the foundation professor of accounting, R.J. Chambers. This reprint series ensures that the ideas developed during this period remain available to new generations of scholars and researchers. The Sydney Accounting Classics series is an initiative of the Accounting Foundation, in association with Sydney University Press. Accounting Evaluation and Economic Behavior: This book has been referred to as Chambers' magnum opus, a meticulously researched and argued work describing a framework for accounting practice. This reprint edition opens the way for a new generation of researchers and scholars to read Chambers' work.


Accounting Methodology and the Work of R. J. Chambers (RLE Accounting)

Accounting Methodology and the Work of R. J. Chambers (RLE Accounting)

Author: Michael J. R. Gaffikin

Publisher: Routledge

Published: 2014-02-05

Total Pages: 253

ISBN-13: 1134707371

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This study traces the development of methodology in philosophy and economics with particular focus on the work of Raymond Chambers. As well as analysing the reception on methodological lines, afforded his work by both academic and professional communities, the volume discusses some significant contributions by French and German scholars to the debate about why scientific communities have accepted some theories and rejected others.


Chambers on Accounting

Chambers on Accounting

Author: R.J. Chambers

Publisher: Routledge

Published: 2013-12-16

Total Pages: 374

ISBN-13: 113571505X

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This volume is dedicated to the life work of Ray Chambers, who was continually seeking ways to stimulate and advance the development of a demonstrably rigorous and serviceable system of accounting. This search for an ideal led Chambers into myriad environments, an aspect of his life exhaustively illustrated in his "Aide Memoire," which forms part of this memorial volume.


Papers on Accounting History (RLE Accounting)

Papers on Accounting History (RLE Accounting)

Author: Robert Parker

Publisher: Routledge

Published: 2013-12-04

Total Pages: 197

ISBN-13: 1317964012

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Written over a period of twenty years the papers included here reflect the changing circumstances around the study of accounting history.


The Development of Accounting Theory (RLE Accounting)

The Development of Accounting Theory (RLE Accounting)

Author: Michael Gaffikin

Publisher: Routledge

Published: 2014-02-05

Total Pages: 283

ISBN-13: 1134707169

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This book is a resource book for the comprehensive study of the development of accounting thought. It is designed to facilitate the study of the original works and stimulate further study of important accounting theory forbears. It covers: accounting theory accounting concepts of profit financial accounting and the foundations of accounting measurement accounting evaluation and economic behaviour.


Solvency in Financial Accounting

Solvency in Financial Accounting

Author: Julie E. Margret

Publisher: Routledge

Published: 2011-12-22

Total Pages: 281

ISBN-13: 1136473467

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This book examines the notion of solvency at law and in accounting; and reveals inconsistent ways of determining solvency therein. Solvency is a critical commercial financial attribute. Quantifying solvency has been of concern to many across time, particularly with regard to business continuity. This study demonstrates that conventional financial statements are deficient in establishing the financial state of an entity, and equally lacking in quantifying its state of solvency. The book contributes to the literature by drawing on real-world observations of how the meshing of commercial and legal foundations creates the environment in which accounting must serve. The aim of this work is to provide insights into what changes to existing financial reporting systems might assist business in mitigating unexpected business failures and the criticism of accounting in the aftermath. Drawing mainly on major Australian cases, links highlight associations between the language of accounting and the data in financial statements; and situations that may be generalised - that have international significance. Hence, this work is relevant to the interests of a wide range of readers. It is also important from a public policy perspective as regulators grapple with a commercial environment heavily influenced by sometimes perceived scandalous corporate activity. Solvency is a topical and ongoing issue for business and financial accounting.


Mark to Market Accounting

Mark to Market Accounting

Author: Walter P. Schuetze

Publisher: Routledge

Published: 2004-06-02

Total Pages: 349

ISBN-13: 1134423829

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The collected writings of Walter P. Scheutze here probe the most fundamental problems of corporate financial reporting, argue the case for accounting reform and propose well-informed solutions to these problems.


The Routledge Companion to Fair Value in Accounting

The Routledge Companion to Fair Value in Accounting

Author: Gilad Livne

Publisher: Routledge

Published: 2018-06-13

Total Pages: 757

ISBN-13: 1317221311

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The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of assets and liabilities. Critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies resulting in procyclicality in the financial system by exacerbating market swings. Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by internationally recognized experts, this book, on a controversial and intensely debated topic, is a comprehensive reference source which: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical and practical perspectives, including a critical review of the merits and arguments against the use of fair value accounting explores fair value accounting in practice, involvement in the Great Financial Crisis, implications for managerial reporting discretion, compensation and investment This volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.


Memorial Articles for 20th Century American Accounting Leaders

Memorial Articles for 20th Century American Accounting Leaders

Author: Stephen A. Zeff

Publisher: Routledge

Published: 2016-03-31

Total Pages: 456

ISBN-13: 1317282671

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This collection of memorial articles and selected obituaries highlights the careers and contributions to accounting practice, the accounting profession, and the accounting literature of leading American figures in the 20th century. The memorial articles do much more than recite their subject’s career. More importantly, they discuss and assess their subject’s role in influencing the course of accounting practice and the profession as well as the evolution of their influential writings, revealing the names of the accounting leaders and leading thinkers of the past century. Memorial Articles for 20th Century American Accounting Leaders is useful in providing students and young researchers with a rich source of intelligence on the leaders who have established norms of practice, advanced the profession, and set the terms of debate in the literature – leaders who are cited and even quoted but who are known mostly as names without a full-bodied treatment of their backgrounds and broader roles in shaping the accounting literature.


Accounting Theory

Accounting Theory

Author: Harry I. Wolk

Publisher: SAGE Publications

Published: 2016-06-04

Total Pages: 673

ISBN-13: 1483375013

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This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an applied understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.