Brian P. West

Professionalism and Accounting Rules

• Broschiertes Buch

Produktbeschreibung

This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting. It is argued that the accounting profession is beset by an inferior and incomplete notion of quality in its work which emphasises compliance with processing rules, rather than the correspondence with commercial phenomena necessary to make financial statements reliable guides for human activity.

---

Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.

Produktdetails

• Verlag: Routledge
• Seitenzahl: 256
• Erscheinungstermin: 9. Februar 2015
• Englisch
• Abmessung: 234mm x 156mm x 14mm
• Gewicht: 395g
• ISBN-13: 9781138864016
• ISBN-10: 1138864013
• Artikelnr.: 42090697

Autorenporträt

Brian P. West is a senior lecturer in Acccounting at the University of Ballarat, Victoria, Australia. Prior to commencing his academic career he worked in the audit division of an international accounting firm. Dr. West is the author of several articles published in professional and academic journals.

Inhaltsangabe

1. Matters in Conflict: Professionalism, Accounting Rules and the Function
of Accounting 2. Professions: Their Nature, Roles and Responsibilities 3.
Accounting as a Profession: The Extent and Origins of Occupational
Authority 4. The Nature of Accounting Rules 5. Explaining the Proliferation
of Accounting Rules 6. Professionalism, Accounting Rules and Accounting
Discourse 7. Professionalism, Accounting Rules and Accounting Education 8.
Professionalism, Accounting Rules and Accounting Practice 9. Advancing
Professional Accounting Knowledge