Historical developments in the accountancy profession, financial reporting, and accounting theory
著者
書誌事項
Historical developments in the accountancy profession, financial reporting, and accounting theory
(Studies in the development of accounting thought / Gary John Previts and Robert J. Bricker, series editors, v. 25)
Emerald Pub., 2022
大学図書館所蔵 全5件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references (p. 169-181) and index
内容説明・目次
内容説明
This latest volume of Studies in the Development of Accounting Thought, edited by Martin E. Persson, contains ten manuscripts, seven being previously unpublished, authored by C. Richard Baker during an academic career that spans four decades.
Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory is divided into two thematic sections. The first covers developments in accounting thought on financial reporting and the accountancy profession, whereas the second section covers developments related to accounting measurements and theory.
The historical examination of the development of accounting thought serves as a unifying theme throughout this edited volume, which attempts to pick up on various understudied threads of academic and professional initiatives over the past several hundred years. The material is of value to anyone interested in the intellectual history of the accounting discipline.
目次
Section 1: Financial Reporting and the Accountancy Profession
Chapter 1. Contrasting Institutional Logics: Historical Development of the Public Accountancy Professions in the United Kingdom and France
Chapter 2. A Brief History of the United States Standard Auditor's Report
Chapter 3. The History of Accounting Standards-Setting in the United States Prior to the Creation of the Committee on Accounting Procedure
Chapter 4. The Influence of Accounting Theory on the FASB Conceptual Framework
Chapter 5. The Role of Financial Reporting in Corporate Governance
Section 2: Accounting Measurements and Theory
Chapter 6. A Genealogy of Positivist and Critical Accounting Research
Chapter 7. Principles versus Rules-Based Accounting Standards
Chapter 8. The Concept of Prudence in Accounting
Chapter 9. The Challenge of Measuring Intangibles: Insights from Brand Valuation
Chapter 10. The Concept of Measurement in Financial Reporting
「Nielsen BookData」 より