Ahmed Riahi-Belkaoui

Accounting--By Principle or Design?

• Gebundenes Buch

Produktbeschreibung

Distinguishing between accounting by design, in which accounting techniques and solutions are selected because they fit a pre-established goal, and accounting by principle, in which accounting techniques and solutions are selected according to principle and regardless of whether they mesh with preconceived ideas about the outcome, Riahi-Belkaoui describes designed accounting in detail. Characteristics of accounting by design can be found in income smoothing, earnings management, creative accounting, fraud, and slack. Preparers and users of accounting information, and anyone interested in the burgeoning accounting crisis, should find this book very valuable.

Produktdetails

• Verlag: Praeger
• Seitenzahl: 288
• Erscheinungstermin: 28. Februar 2003
• Englisch
• Abmessung: 240mm x 161mm x 20mm
• Gewicht: 601g
• ISBN-13: 9781567205534
• ISBN-10: 1567205534
• Artikelnr.: 21917190

Autorenporträt

AHMED BELKAOUI is Professor of Accounting at the University of Illinois at Chicago and is a recognized authority on accounting. He has served as a consultant to corporations, institutions, and governments throughout the world. Among his recent books are Human Information Processing in Accounting (Quorum, 1989), Industrial Bonds and the Rating Process, International Accounting, Socio-Economic Accounting, Public Policy and the Problems and Practices of Accounting, and The Learning Curve (all published by Quorum Books). He is the author of more than 70 articles and reviews.