The Quest for a Science of Accounting
The Quest for a Science of Accounting

Author: Thomas A. Lee

Publisher: Routledge

Published: 2021-03-22

Total Pages: 856

ISBN-13: 1000344436

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Originally published in 1997, the principal object of the editors in compiling this collection of Robert R. Sterling’s work was to make more of his publications accessible in a convenient form to the academic and professional accounting communities, and to current and future generations of accounting students. While it is not a complete portfolio of his published work to date, this anthology contains all of Sterling’s major articles. Through his long-term quest for a science of accounting, Sterling sought to bring together accounting educators, practitioners, regulators, and researchers in order to identify credible advancements in accounting knowledge, authoritative changes to accounting practice, and transforming improvements to accounting education.

A. C. Littleton’s Final Thoughts on Accounting
A. C. Littleton’s Final Thoughts on Accounting

Author: Martin E. Persson

Publisher: Emerald Group Publishing Limited

Published: 2016-11-02

Total Pages: 0

ISBN-13: 9781786353900

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Volume 20 of Studies in the Development of Accounting Thought (SDAT) is informative and provides reflective analysis in line with other volumes in the series.

Towards Integrated Reporting
Towards Integrated Reporting

Author: Epameinondas Katsikas

Publisher: Springer

Published: 2016-10-31

Total Pages: 128

ISBN-13: 3319472356

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This book focuses on the accounting change processes that drive integrated reporting in the public sector. The Integrated Report is a tool that allows public sector entities to quantify and convey those aspects of their organization, strategy, governance and performance that lead to the creation of public value over time. To be successfully introduced, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and the unique relationship between the public sector and the environment, redefine the accounting process of change to deliver an integrated report. The authors provide a fresh look at integrated reporting on the basis of the accounting change processes that drive it, helping academics and practitioners to gain a deeper understanding of the challenges and benefits in terms of public value creation.

Towards a Theory and Practice of Cash Flow Accounting (RLE Accounting)
Towards a Theory and Practice of Cash Flow Accounting (RLE Accounting)

Author: T. A. Lee

Publisher: Routledge

Published: 2013-11-26

Total Pages: 406

ISBN-13: 1317963180

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This book concerns developments in the history of one accounting idea. It discusses cash flow accounting and, as such, relates what can only be described as a ‘recycled’ accounting problem. Cash flow accounting is the oldest form of monetary accounting, preceding the now conventional accrual and allocation-based accounting. Largely ignored in accounting literature since the early 1950s, this collection concentrates on Lee’s work and provides the reader not only with a relevant selection of his writings on the subject since 1971, but also with a structured collection that explains the way in his thinking has developed on the subject and focuses on relevant influences.

Accounting and Science
Accounting and Science

Author: Michael Power

Publisher: Cambridge University Press

Published: 1996-06-28

Total Pages: 314

ISBN-13: 9780521556996

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In recent years policy makers and scientists have become increasingly interested in the economics of science, and in particular in the relationship between accounting and science. This book, originally published as a special issue of the journal Science in Context , provides a truly interdisciplinary approach to this subject. The contributors explore, in a number of different ways, the constitutive role that practices of economic calculation play in the conduct of science and the forms of economic life within which science is embedded. Challenging conventional views, they suggest that if scientific and accounting practices are to be properly understood, they must be studied in relation to a complex background of specialist communities, funding institutions and demands for public accountability. This book will be invaluable for scholars and policy makers working in the field.

Accounting Theory
Accounting Theory

Author: Michael Gaffikin

Publisher:

Published: 2008

Total Pages: 264

ISBN-13: 9781741030709

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"This new Australian text addresses a broad range of accounting theory and research while linking this to current accounting practice and the impact this has on businesses. The text goes beyond an analysis of theory, thought and ideas to include a more holistic view of other influences to the accounting profession including historical and cultural impacts and the regulation of the discipline. These influences are then related back to real, everyday problems faced by accountants."--Publisher's website.