The Blackwell Encyclopedic Dictionary of Accounting provides clear, concise and highly informative definitions and explanations of the key concepts in accounting. Bringing together specially commissioned and carefully edited entries from an international team of the world's best known and respected accounting scholars and teachers, this will become the standard reference for students, researchers, academics and practitioners. The Dictionary has been designed to give both the expert and the newcomer overviews and succinct presentations of the most important issues in modern accounting. With entries ranging from extended explorations of major topics to short definitions of key terms, this major reference work gives the user: * Authoritative and comprehensive coverage of the whole field of accounting. * A fully indexed and cross-referenced research resource. * Definitive entries ranging from auditing to management information issues in accounting. * A completely international perspective and author base.