Accounting theory : integrating behaviour and measurement

書誌事項

Accounting theory : integrating behaviour and measurement

Sven-Erik Johansson, Lars Östman

Pitman, 1995

大学図書館所蔵 件 / 42

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注記

Bibliography: p. [353]-357

Includes index

内容説明・目次

内容説明

This advanced text seeks to integrate theory relating to the three traditional areas of financial accounting, managerial accounting and finance and also to integrate the behavioural aspects of accounting theory with the more traditional analysis of measurement problems. This book discusses the conflict between accounting and economic income, analyzes the strengths and weaknesses of different accounting methods and has a capital market perspective. Both financial and management accounting are covered. It provides a European approach as an alternative to the traditional US approach to accounting theory. It attempts to realistically describe how both internal and external accounting information is used in practice rather than focusing on the empirical result of academic research. It integrates accounting and finance theory into a single work.

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詳細情報

  • NII書誌ID(NCID)
    BA25623583
  • ISBN
    • 0273605127
  • 出版国コード
    uk
  • タイトル言語コード
    eng
  • 本文言語コード
    eng
  • 出版地
    London
  • ページ数/冊数
    x, 370 p.
  • 大きさ
    25 cm
  • 分類
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