Professionalism and accounting rules
著者
書誌事項
Professionalism and accounting rules
（Routledge new works in accounting history, 2）
Routledge, 2003
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注記
Includes bibliographical references (p. [209]-234) and index
内容説明・目次
内容説明
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.
目次
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
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