Download or read book The Tangled Web of Price Variation Accounting written by Frank L. Clarke and published by Sydney University Press. This book was released on 2006 with total page 490 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tangled Web of Price Variation Accounting covers a wide range of topics in the area of price variation - from purchasing power, prices and inflation, to price level variations and serviceability.
Download or read book Accounting Thought and Practice Reform written by Frank Clarke and published by Routledge. This book was released on 2018-10-09 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: Raymond John Chambers was born just over a century ago on 16 November 1917. It is more than fifty years since his first classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform of the Law of Company Accounts (republished in 1980 as Accounting in Disarray) and over twenty since the unique An Accounting Thesaurus: Five Hundred Years of Accounting. They are drawn upon extensively in this biography of Chambers’ intellectual contributions, as are other of his published works. Importantly, we also analyze archival correspondence not previously examined. While Chambers provided several bibliographical summaries of his work, without the benefits of reviewing and interspersing the text with correspondence materials from the Chambers Archive this study would lack an appreciation of the impact of his early childhood, and nuances related to his practical (including numerous consultancies) and academic experiences. The ‘semi-biographical narrative’ codifies article and editorial length exercises by the authors drawing on parts of the archive related to theory development, measurement and communication. Other parts are also examined. This allows us to respond to those critics who claim his reforms were naive. They further reveal a man of theory and practice, whose theoretical ideas were solidly grounded on observations from his myriad interests and experiences. Many of his practical experiences have not been examined previously. This approach and the first book-length biography differentiates this work from earlier analyses of Chambers’ contribution to the accounting literature. We provide evidence to support the continued push for the reforms he proposed to accepted accounting thought and practice to ensure accounting is the serviceable technology so admired by Pacioli, Da Vinci and many other Renaissance pioneers. It will be of interest to researchers, educators, practitioners and regulators alike.
Download or read book Regulatory Failure and the Global Financial Crisis written by Mohamed Ariff and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: This fascinating book presents a lively discussion of key issues resulting from the recent financial crisis. The expert contributors explore why the global financial crisis occurred, how it destroyed wealth, triggered mass unemployment and created an unprecedented loss of control on employment, monetary policy and government budgets. Important topics encompassing the origin and impact of the crisis, governance failure, regulatory forgiveness, credit splurges, asset bubbles and the greed of institutions are analysed from the wide-ranging perspectives of not only academics in both economics and law, but also industry practitioners and regulators. This multidimensional evaluation of what went wrong concludes with an outline of what is currently being done to prevent another major crisis, and prescribes recommendations for the implementation of further preventative measures. This book will prove a compelling read for economics, finance and law scholars, as well as for practitioners including accountants, lawyers and financial market players.
Download or read book Replacement Costs and Accounting Reform in Post World War I Germany written by Graeme Dean and published by Routledge. This book was released on 2017-07-14 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt: Originally published in 1990, this anthology of articles from the German financial and industrial press, translated into English for this volume, discusses the socio/politico/economic background that was a catalyst for the development of replacement cost accounting ideas in Europe and Anglo-American countries. The contributions to the replacement cost debate contained in this anthology, in general, defended depeciation and cost accumulation based on replacement cost. If industry and the German economy were to prosper in a time of social, economic and political chaos in the immediate post World War I period, replacement cost accounting was considered essential.
Download or read book Practices Profession and Pedagogy in Accounting written by Jane Baxter and published by Sydney University Press. This book was released on 2009-10-22 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt: The essays contained in this volume canvass a broad range of issues, including accounting theory, accounting history, international accounting, management accounting, internal auditing, and accounting education. The contributions range in style from thought pieces to histories to cross-sectional and case study analyses.
Download or read book Profitability Accounting Theory and Methodology written by Geoffrey Whittington and published by Routledge. This book was released on 2007-06-11 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: An important scholar in the history of accounting, Geoffrey Whittington's numerous articles cover a broad spectrum of the field and are both sharply insightful and extremely significant. He has made important contributions to the topics of inflation accounting, accounting theory and methodology and standard-setting, and he has conducted a number of valuable empirical studies. This remarkable collection pulls together essays and articles and encompasses his work on empirical studies based on company accounts, specification of empirical models, price change accounting, taxation and regulation, and regulation of accounting and auditing. Accompanied by a new introduction and conclusion, this significant volume will be extremely useful for historians of accounting as well as accountancy practitioners and researchers.
Download or read book Twentieth Century Accounting Thinkers RLE Accounting written by J. R. Edwards and published by Routledge. This book was released on 2014-02-05 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt: When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.
Download or read book Contributions of Limperg Schmidt to the Replacement Cost Debate in the 1920s written by Frank L. Clarke and published by Routledge. This book was released on 2020-10-28 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1990, examines the works of Theodore Limberg and Fritz Schmidt and their contribution to the development of the case for replacement price valuations. It analyses which of Limberg's and Schmidt's contributions was the most prominent and whether either was the genesis of an evolutionary development of replacement price valuations. This analysis is apposite. History indicates we will experience further periods of inflation and accompanying debate on the serviceability of accounting proposals to incorporate the financial effects of price and price-level changes.
Download or read book Contributions of Limperg and Schmidt to the Replacement Cost Debate in the 1920s written by Graeme W. Dean and published by Routledge. This book was released on 2020-09-04 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1990, examines the works of Theodore Limberg and Fritz Schmidt and their contribution to the development of the case for replacement price valuations. It analyses which of Limberg’s and Schmidt’s contributions was the most prominent and whether either was the genesis of an evolutionary development of replacement price valuations. This analysis is apposite. History indicates we will experience further periods of inflation and accompanying debate on the serviceability of accounting proposals to incorporate the financial effects of price and price-level changes.
Download or read book The Routledge Companion to Fair Value in Accounting written by Gilad Livne and published by Routledge. This book was released on 2018-06-13 with total page 814 pages. Available in PDF, EPUB and Kindle. Book excerpt: The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of assets and liabilities. Critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies resulting in procyclicality in the financial system by exacerbating market swings. Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by internationally recognized experts, this book, on a controversial and intensely debated topic, is a comprehensive reference source which: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical and practical perspectives, including a critical review of the merits and arguments against the use of fair value accounting explores fair value accounting in practice, involvement in the Great Financial Crisis, implications for managerial reporting discretion, compensation and investment This volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.
Download or read book Price Variation Accounting written by Raymond J. Chambers and published by Facsimiles-Garl. This book was released on 1986 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditing as Independent Authentication written by Peter W. Wolnizer and published by Sydney University Press. This book was released on 2006 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: During the 1960s and 1970s a remarkable series of books was produced by academic staff in the field of accounting at the University of Sydney. It was a period when academic research was largely analytical rather than empirically-based. For the most part, the interests of academics at Sydney were largely directed at questioning the status quo - either in the way accounting or auditing was practiced, or in the conventional wisdom expressed in textbooks of the time. The Sydney Accounting Classics series reflects the diversity of interests of the 'Sydney school' at that time. It also recognises the tremendous impact of the foundation professor of accounting, R.J. Chambers. This reprint series ensures that the ideas developed during this period remain available to new generations of scholars and researchers. The Sydney Accounting Classics series is an initiative of the Accounting Foundation, in association with Sydney University Press. Auditing as Independent Authentication: From the cover of the 1987 edition: 'This is a penetrating exposition of the role of auditing in controlling quality of the financial information on which any interested person may assess the performance and prospects of firms'.
Download or read book Chambers on Accounting Price variation accounting written by Raymond J. Chambers and published by . This book was released on 1986 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Written After a Massacre in the Year 2018 written by Daniel Borzutzky and published by Coffee House Press. This book was released on 2021-03-02 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Written after a Massacre, Daniel Borzutzky rages against the military industrial complex that profits from violence, against the unfair policing of certain kinds of bodies, against xenophobia passing for immigration policy. He grieves for the children in cages and the martyrs of the Tree of Life synagogue shooting in Pittsburg. But pulsing amid Borzutzky’s outrage over our era’s tragedies is a longing for something better: for generosity to triumph over stinginess and for peace to transform injustice.
Download or read book Duties of the Senior Accountant written by Frank Weldon Thornton and published by Taylor & Francis. This book was released on 1988 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1989. Routledge is an imprint of Taylor & Francis, an informa company.
Download or read book The Accounting Historians Journal written by and published by . This book was released on 1989 with total page 756 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Contemporary Accounting Thought written by Michael John Renny Gaffikin and published by . This book was released on 1984 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt:
