Economic Influences on the Development of Accounting in Firms

Economic Influences on the Development of Accounting in Firms PDF

Author: George J. Staubus

Publisher: Garland Science

Published: 2021-12-12

Total Pages: 109

ISBN-13: 1000526151

DOWNLOAD EBOOK →

First published in 1996. This volume explores firm accounting and its development to measure and report the effects of economic events on a firm or business. The purpose of this text is to stimulate interest in explaining the development of specific features of accounting in the firms that are important to the economies of Western industrialised countries by reference to the economic features of those firms.

Accounting and Business Economics

Accounting and Business Economics PDF

Author: Yuri Biondi

Publisher: Routledge

Published: 2013

Total Pages: 531

ISBN-13: 041588702X

DOWNLOAD EBOOK →

The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.

International Accounting and Economic Development

International Accounting and Economic Development PDF

Author: Ahmed Riahi-Belkaoui

Publisher: Praeger

Published: 2002-03-30

Total Pages: 336

ISBN-13:

DOWNLOAD EBOOK →

This volume examines the relationship between accounting development and economic development, the interaction of their associated indicators, and the roles they play in them.

The Public Wealth of Nations

The Public Wealth of Nations PDF

Author: Dag Detter

Publisher: Springer

Published: 2016-02-05

Total Pages: 232

ISBN-13: 113751986X

DOWNLOAD EBOOK →

We have spent the last three decades engaged in a pointless and irrelevant debate about the relative merits of privatization or nationalization. We have been arguing about the wrong thing while sitting on a goldmine of assets. Don’t worry about who owns those assets, worry about whether they are managed effectively. Why does this matter? Because despite the Thatcher/ Reagan economic revolution, the largest pool of wealth in the world – a global total that is much larger than the world’s total pensions savings, and ten times the total of all the sovereign wealth funds on the planet – is still comprised of commercial assets that are held in public ownership. If professionally managed, they could generate an annual yield of 2.7 trillion dollars, more than current global spending on infrastructure: transport, power, water, and communications. Based on both economic research and hands-on experience from many countries, the authors argue that publicly owned commercial assets need to be taken out of the direct and distorting control of politicians and placed under professional management in a ‘National Wealth Fund’ or its local government equivalent. Such a move would trigger much-needed structural reforms in national economies, thus resurrect strained government finances, bolster ailing economic growth, and improve the fabric of democratic institutions. This radical, reforming book was named one of the "Books of the Year".by both the FT and The Economist.

Development of Accounting and Auditing Systems in China

Development of Accounting and Auditing Systems in China PDF

Author: Xu-Dong Ji

Publisher: Routledge

Published: 2017-10-05

Total Pages: 241

ISBN-13: 1351808702

DOWNLOAD EBOOK →

This title was first published in 2001: In 1979, China opened the door to the West and implemented a series of economic reforms that led the accounting system to depart from the Soviet model. This book investigates the development of Chinese accounting in a broad social, economic and cultural environment and analyzes the environmental influences on the development of accounting in China. Including the latest accounting systems, which have to date received little scholarly attention, this cutting-edge analysis makes a worthy addition to a growing area of research.

Crisis, Recovery, and the Role of Accounting Firms in the Pacific Basin

Crisis, Recovery, and the Role of Accounting Firms in the Pacific Basin PDF

Author: David L. McKee

Publisher: Bloomsbury Publishing USA

Published: 2002-04-30

Total Pages: 228

ISBN-13: 0313006784

DOWNLOAD EBOOK →

The authors bring the disciplines of accounting and economics to bear on an examination of the critical role played by the major accounting firms in the ongoing economic recovery of Pacific Rim nations from the Asian financial crisis of the late 1990s. Accounting firms, through their service offerings, are having an impact not only on economic indicators, but also on longer-term growth prospects and development patterns in the newly industrialized nations of Southeast Asia (Hong Kong, Singapore, South Korea, and Taiwan), emerging nations (Malaysia, Thailand, the Philippines, and Indonesia) and selected Pacific island nations (including Papua New Guinea, Fiji, and Vanuatu). For practitioners in the private and public sectors and their academic colleagues. Demonstrating the full extent of the influence of global accounting firms on Pacific economies, the authors provide an overview of domestic accounting institutions for each grouping of nations in order to lend valuable context to the discussion of the role of international services firms in each individual jurisdiction. For those whose work or academic accounting services in Southeast Asia, or the role in the region of the World Bank, the International Monetary Fund, and various regional development banks and United Nations agencies.

The Routledge Companion to Accounting History

The Routledge Companion to Accounting History PDF

Author: John Richard Edwards

Publisher: Routledge

Published: 2020-04-15

Total Pages: 786

ISBN-13: 1351238868

DOWNLOAD EBOOK →

The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.

Accounting by the First Public Company

Accounting by the First Public Company PDF

Author: Warwick Funnell

Publisher: Routledge

Published: 2013-11-12

Total Pages: 254

ISBN-13: 1134747551

DOWNLOAD EBOOK →

The United Dutch East India Company was the first public company, preceding the formation of the English East-India Company by over 40 years. Its fame as the first public company which heralded the transition from feudalism to modern capitalism and its remarkable financial success for nearly two centuries ensure its importance in the history of capitalism. Although a publicly owned, highly complex and diversified business, and commonly agreed to be the largest and most profitable business in the 17th century, throughout its existence the Dutch East-India Company never produced public accounts of its financial affairs which would have allowed investors to judge the performance of the Company. Its financial accounting, which changed little during its lifetime, was not designed as an aid to rational investment decision-making by communicating the Company’s financial performance but to be a means of promoting sound stewardship by senior management. This study examines the contributions of accounting to the remarkable success of the Dutch East-India Company and the influences on these accounting practices. From the time that the German economic historian Werner Sombart proposed that accounting techniques, most especially double-entry bookkeeping, were critical to the development of modern capitalism and the public company, historians and accounting scholars have debated the extent and importance of these contributions. The Dutch East-India Company was a capitalistic enterprise that had a public, permanent capital and its principal objective was to continually increase profit by reinvesting its returns in the business. Rather than the organisation and management of the Dutch East-India Company reflecting the perceived benefits of a particular bookkeeping method, the supremacy that it achieved and maintained in a very hazardous business at a time of recurring conflict between European states was a consequence of the practicalities of 17th century business and The Netherlands’ unique, threatening natural environment which shaped its social and political institutions.

The Decision Usefulness Theory of Accounting

The Decision Usefulness Theory of Accounting PDF

Author: George J. Staubus

Publisher: Routledge

Published: 2013-02-01

Total Pages: 341

ISBN-13: 1136533729

DOWNLOAD EBOOK →

This book ties together selected contributions by George Staubus to the early development of the decision-usefulness theory of financial accounting--the theory that has become generally accepted accounting theory in the last half of the twentieth century and is the basis for the FASB's conceptual framework.

Lanterna Rally - Theme by Grace Themes