Professionalism and accounting rules
Author(s)
Bibliographic Information
Professionalism and accounting rules
(Routledge new works in accounting history, 2)
Routledge, 2003
Available at 25 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Includes bibliographical references (p. [209]-234) and index
Description and Table of Contents
Description
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.
Table of Contents
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
by "Nielsen BookData"