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.
This second edition of Patrick Baert's widely acclaimed Social Theory in the Twentieth Century has been brought right up-to-date to offer an easy-to-read but provocative account of the key figures and classic schools central to the development of social theory, up to the cutting-edge developments in social theory today.
Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory contains ten manuscripts authored by C. Richard Baker during an academic career that spans four decades, picking up on various understudied threads of academic and professional initiatives over the past several hundred years.
This edtion has been revised and extended to include eleven new entries on Berlin, Chomsky, Derrida, Rorty and many others. Comprising 169 entries, it also includes non-Western political thinkers.
Creating the 'Big Mess' and its sequel Accounting for Crises use Marx's theory of capitalism to explain why there is no generally accepted theory of financial accounting, and explore the consequences, by studying the history of American accounting theory from c.1900 to 2007. The answer, Creating the 'Big Mess', is first that while late-19th century British accounting principles, founded on the going-concern concept, provided an objective basis for holding management accountable to shareholders for its stewardship of capital, and were accepted by the nascent American profession, they are inchoate. Second, Irving Fisher's economic theory of accounting, based on the assertion that present value is the accountants' measurement ideal, which is subjective, framed early-20th century American accounting theory, which undermined British principles, making them incoherent. In an unregulated, pro-business environment, leading theorists, particularly Henry Rand Hatfield and William A. Paton, Jr., became authorities for management discretion, creating the 'big mess' Hatfield saw in late-1920s American accounting. Accounting for Crises examines the roles of Fisher's theory in promoting the speculation leading to the 1929 Great Crash, aggravating the Great Depression, hindering accounting regulation from the 1930s, producing the Financial Accounting Standard Board's conceptual framework, and facilitating the 2007-2008 Global Financial Crisis.
"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.
This book ties together selected contributions by George Staubus to the early development of the decision-usefulness theory of financial accounting--the theory that has become generally accepted accounting theory in the last half of the twentieth century and is the basis for the FASB's conceptual framework.
The twentieth century was one of the most significant and exciting periods ever witnessed in philosophy, characterized by intellectual change and development on a massive scale. The Routledge Companion to Twentieth Century Philosophy is an outstanding authoritative survey and assessment of the century as a whole. Featuring twenty-two chapters written by leading international scholars, this collection is divided into five clear parts and presents a comprehensive picture of the period for the first time: major themes and movements logic, language, knowledge and metaphysics philosophy of mind, psychology and science phenomenology, hermeneutics, existentialism, and critical theory politics, ethics, aesthetics. Featuring annotated further reading and a comprehensive glossary, The Routledge Companion to Twentieth Century Philosophy is indispensable for anyone interested in philosophy over the last one hundred years, suitable for both expert and novice alike.
