A Journey into Accounting Thought

Front Cover
Routledge, 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
 

Contents

Editors foreword
PART
Introductory overview
Accounting and the activities of accountants
Approaches
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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