| Description |
1 online resource. |
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text file |
| Series |
Studies in the development of accounting thought
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Studies in the development of accounting thought ; 25.
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| Contents |
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. History of accounting standards setting in the United States prior to the creation of the Committee on Accounting Procedures -- Chapter 4. Influence of accounting theory on the FASB conceptual framework -- Chapter 5. 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. Concept of prudence in accounting -- Chapter 9. Challenge of measuring intangibles: insights from brand valuation -- Chapter 10. Concept of measurement in financial reporting. |
| Summary |
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in the Development of Accounting Thought, edited by Martin E. Persson, contains ten manuscripts, seven being previously unpublished, authored by C. Richard Baker during an academic career that spans four decades.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. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Accounting -- History.
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Accounting. |
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History. |
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Accounting -- Philosophy.
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Financial reporting, financial statements. |
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Accounting -- Philosophy. |
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Business & Economics -- Accounting -- Financial. |
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Accounting -- Standards. |
| Genre/Form |
History.
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| Added Author |
Persson, Martin E., author.
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| Added Title |
Works. Selections
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| Other Form: |
Print version: Baker, C. Richard, 1946- Historical developments in the accountancy profession, financial reporting, and accounting theory. First edition. Bingley, UK : Emerald Publishing, 2022 9781801178051 (OCoLC)1288024702 |
| ISBN |
1801178062 |
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9781801178044 (PDF ebook) |
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1801178046 |
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9781801178068 (electronic book) |
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9781801178051 (hardback) |
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1801178054 (hardback) |
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