Accounting and Social Theory

Accounting and Social Theory PDF

Author: Lisa Jack

Publisher: Taylor & Francis

Published: 2016-10-14

Total Pages: 144

ISBN-13: 1317328310

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Is society possible without accounting? In speech or in writing, we communicate actions, plans and decisions using numbers, calculations, words and images. Although accounting research is dominated by quantitative analyses, the role of accounting in society is firmly established over thousands of years. In this concise book, Lisa Jack demonstrates the power of social theory in expanding the value of accounting research. Accounting and Social Theory: An introduction includes advice on research problems as well as guidance on fertile areas for new research. The tools, techniques and developments covered by the author help readers to see social research in accounting as the study of the use, misuse and abuse of accounting communications by people and the effects that this has on social relationships. Stories of accounting in war, agriculture and food, gender, health and other areas illustrate the ways in which the threads of accounting run through society. Having emerged from the author’s wealth of teaching experience, this book provides a student-focused treasure trove that illuminates the field for early-career researchers in accounting and established academics looking to expand the impact of their work.

Accounting Theory

Accounting Theory PDF

Author: John Asmus Christensen

Publisher: Irwin/McGraw-Hill

Published: 2003

Total Pages: 488

ISBN-13:

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This text covers both financial and managerial accounting theory with a strong emphasis on accounting information systems. It examines the challenges faced by accounting information users and preparers, and the role accounting information systems play.

Accounting Theory

Accounting Theory PDF

Author: Harry I. Wolk

Publisher: SAGE

Published: 2008

Total Pages: 697

ISBN-13: 1412953456

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Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.

Financial Accounting Theory

Financial Accounting Theory PDF

Author: William Robert Scott

Publisher:

Published: 1997

Total Pages: 440

ISBN-13:

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Scott reveals vast amounts of financial accounting information drawn from recent research that has until now been hidden in academic journals. He provides a clear, easy-to-use framework for students to (1) place this information in a financial accounting context, (2) explain and analyze the information intuitively and (3) to reveal the informationOs relevance in understanding the practice of accounting.

An Introduction to Modern Financial Reporting Theory

An Introduction to Modern Financial Reporting Theory PDF

Author: Brian A Rutherford

Publisher: SAGE

Published: 2000-09-30

Total Pages: 193

ISBN-13: 144626453X

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The adoption by the Accounting Standards Board of its Statement of Principles for Financial Reporting in December 1999 means that we now have an authoritative conceptual framework which should govern the production of British financial statements. Yet while the text of the Statement is directed at members of the accounting profession, students of accounting will need to understand the framework and its repercussions. An Introduction to Modern Financial Reporting Theory explains the content of the Statement in an accessible language, specifically for the student of accounting and finance. This text will be of direct and practical interest to students who need to understand the contents of the new framework, which helps to explain: why and how financial reporting is carried out; why financial statements are prepared in the way that they are; why accounting standards specify one method rather than another; how the methods specified by accounting standards relate to each other; how practice has developed and will continue to develop. Brian Rutherford emphasizes and enlarges on the key features of the framework, provides many more examples, shows how the framework applies in practice and also offers some criticisms of its content. The book clarifies to students why various methods and practices in accounting have evolved, while illustrating how they relate to each other and to the underlying function of financial reporting. This text will be essential reading on university and professional courses in advanced financial accounting, particularly courses on Accounting Theory and Financial Reporting. Brian Rutherford is Professor of Accounting at Canterbury Business School, University Kent at Canterbury.

Accounting Acquaintance

Accounting Acquaintance PDF

Author: Onyerhovwo Katherine Erakoro Akinbola I.C.I.A.

Publisher: iUniverse

Published: 2020-07-19

Total Pages: 69

ISBN-13: 1532095244

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For those seeking a straightforward introduction to accounting, this is the book you need. Onyerhovwo Katherine Erakoro Akinbola, an experienced accountant in Canada, explores accounting in its purest form in this textbook, highlighting various approaches to accounting with beginners in mind. Readers will find dozens of alphabetized definitions, such as accrued interest, accrued income, cumulative preferred stock, depreciation, equity, fixed assets, goodwill, intangible assets, market value, and salvage value. The author also examines financial statements analysis, why working capital is critical for businesses, common forms of businesses (including sole proprietorships, partnerships, and corporations), accounting for charitable organizations, and various accounting reports. Filled with worksheets, examples, and summaries that reiterate important concepts—as well as a glossary—the author makes what many think is a complicated subject easy to understand. Whether you need a refresher in accounting or are studying the subject for the first time, this textbook gives you a broad overview of knowledge.

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