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Informs readers of the historical foundations on which the accounting profession is based, the historical antecedents of today's accounting institutions, and the historical impact of accounting. This book explores the lives and works of pre-eminent individuals in the profession's history.
The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society. Because we are social beings, ethics is a central human concern, since it involves determining the ethicality of human actions and their effect on other individuals, as well as determining the collective societal acceptance or rejection of an action. Thus, the book’s primary goal is to call attention to the intersectionality of accounting and ethics and to encourage students and researchers to consider the ethical implications of accounting decisions. The book contains a diversity of perspectives within which discussions of accountants' and accounting's ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on whence moral guidance for accounting may come. Each chapter stands on its own and represents the thinking of its authors. The book is not a primer on correct behavior for accountants but a place where educators may spur the conversation along.
Volume 26 of Studies in the Development of Accounting Thought was written by the late Professor Kevin Christopher Carduff, who taught at several institutions including Case Western Reserve University and the College of Charleston.
This accounting history study follows the major chronological events in the first 50 years of the Ford Motor Company from the perspective of accounting procedures and financial reporting. Several key business executives are profiled, along with their contributions to the implementation and maintenance of financial structures and policies.
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.
Author : Kelly L. Williams Publisher : Emerald Group Publishing Page : 191 pages File Size : 32,50 MB Release : 2018-10-04 Category : Business & Economics ISBN : 1787564096
This groundbreaking study explores major influences on Paton’s thoughts on accounting and shows how Paton was an active participant in the professional accounting organizations of his day.
Harold Cecil Edey was instrumental in the development of British accounting thought in the mid-1900s, and his scholarship influenced a generation of students. This edited collection of his unpublished manuscripts sheds light on his contribution to modern accounting thought.
The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way.
This book deals with current discussion of the classic works by two prominent authors on accounting, R. Mattessich and Y. Ijiri. Their antecedents, and the way in which each author came to construct his work, make up the central subject of this study.