A Journey into Accounting ThoughtRoutledge, 2001 M07 12 - 352 pages This book explores the role of accountants in business and society. The final work of Louis Goldberg, Professor Emeritus at the University of Melbourne, it aims to raise awareness of the existence and importance of fundamental issues that are often ignored or by-passed in contemporary discussion of accounting. The sixteen chapters assess exactly wh |
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... shareholders of a multinational enterprise or the budget of the most sophisticated social or political organization. Reporting is, essentially, a purposive process of communication in which the preparer of a report is deemed to be ...
... shareholders of a multinational enterprise or the budget of the most sophisticated social or political organization. Reporting is, essentially, a purposive process of communication in which the preparer of a report is deemed to be ...
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... shareholders, members and individual or institutional lenders. These statements form an important and integral part of the reports which the executive officers of an organization provide as a customary and legal requirement. A ...
... shareholders, members and individual or institutional lenders. These statements form an important and integral part of the reports which the executive officers of an organization provide as a customary and legal requirement. A ...
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... shareholders. During the mid and latter part of the twentieth century, much of the responsibility for enunciating, broadening and deepening these requirements shifted from politicians and governmental bureaucrats to people.
... shareholders. During the mid and latter part of the twentieth century, much of the responsibility for enunciating, broadening and deepening these requirements shifted from politicians and governmental bureaucrats to people.
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... shareholders, with the backing of legal enforcement. In some countries this influence has extended to cover some governmental, as well as private sector, activities. Further, in several respects international standards have been devised ...
... shareholders, with the backing of legal enforcement. In some countries this influence has extended to cover some governmental, as well as private sector, activities. Further, in several respects international standards have been devised ...
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Contents
Classification | |
Accounting as a field of knowledge | |
PART II | |
Communication | |
Units of activity occurrences and ventures | |
The unit of operation and the notion of command | |
A dissection of decisions | |
Relevance and reason in decisionmaking | |
The accounting equation reconsidered | |
Double entry an assessment | |
The overworked balance sheet | |
The unit of experience | |
Which way? Challenges and the task ahead | |
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Common terms and phrases
abstraction accepted accounting equation accounting procedures accounting records accounting system action American Accounting Association analysis and/or applied appropriate arise aspects assessment assets attitude balance sheet become behaviour bookkeeping cash characteristics circumstances classification commander communication concept cost centre criteria current assets current liabilities debit decision developed double entry double-entry bookkeeping double-entry system effect English language entity envisaged equities example existence expression formulation function further future Hamlet human activity Ijiri implementation implies individual instance instrument interpretation involved judgement kind knowledge least liabilities long-term assets means measure monetary notion object observed particular perceived perceptions perhaps person possible produce purpose question rational reason recognition recognized regarded relation relationships relevant reports resolution result sense shareholders significant social social environment specific statement suggest symbols things thought unit of experience unit of operation users venture words