A Journey into Accounting ThoughtThis 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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Contents
The unit of operation and the notion of command | |
A dissection of decisions 12 Relevanceand reasonin decisionmaking | |
The accounting equation reconsidered | |
The overworked balance sheet | |
Which way? Challenges and the task ahead | |
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Common terms and phrases
abstraction accepted accounting equation accounting procedures accounting records action activities analysis andthe applied appropriate areused arise asan aspects assessment assets atthe attitude balance sheet behaviour bookkeeping bythe canbe characteristics circumstances classification commander communication concept criteria decision decisionmaking discussion doesnot double entry English language entity equities example existence expression fromthe function further future Hamlet hasto human implementation individual instance instrument interpretation inthe involved isan isin isnot isthe itis judgement knowledge liabilities longterm Mattessich meaning measurement monetary notion objects observed ofaccounting ofthe particular peoplewho perceived perceptions perhaps person Polonius possible Praxeology purpose question rational recognition recognized relationships relevant reports resolution result sense shareholders significant social specific statement subjectmatter suchas suggested Sumeria symbols thatis thatthe things thinkabout thought tobe tothe unit of experience University of Melbourne users ventures words
Bibliographic information
| Title | A Journey into Accounting Thought Routledge Studies in Accounting |
| Author | Louis Goldberg |
| Editor | Stewart Leech |
| Publisher | Routledge, 2001 |
| ISBN | 1134510195, 9781134510191 |
| Length | 352 pages |
| Export Citation | BiBTeX EndNote RefMan |