Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory
Emerald Publishing Limited (Verlag)
978-1-80117-805-1 (ISBN)
This latest volume of Studies in the Development of Accounting Thought, edited by Martin E. Persson, contains ten manuscripts, seven being previously unpublished, authored by C. Richard Baker during an academic career that spans four decades.
Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory is divided into two thematic sections. The first covers developments in accounting thought on financial reporting and the accountancy profession, whereas the second section covers developments related to accounting measurements and theory.
The historical examination of the development of accounting thought serves as a unifying theme throughout this edited volume, which attempts to pick up on various understudied threads of academic and professional initiatives over the past several hundred years. The material is of value to anyone interested in the intellectual history of the accounting discipline.
C. Richard Baker is Professor of Accounting at the Willumstad School of Business, Adelphi University, New York. His main research interests are focused on the public accounting profession, in particular: the history of the profession, comparative systems of regulation, ethical issues, independence, and legal liability. Martin E. Persson is an Assistant Professor of Accountancy at Gies College of Business, University of Illinois at Urbana-Champaign. His research focuses on the development of accounting thought, with a particular interest in people, ideas, and institutions from the 1900s, as well as classical accounting theory and measurement issues.
Section 1: Financial Reporting and the Accountancy Profession
Chapter 1. Contrasting Institutional Logics: Historical Development of the Public Accountancy Professions in the United Kingdom and France
Chapter 2. A Brief History of the United States Standard Auditor’s Report
Chapter 3. The History of Accounting Standards-Setting in the United States Prior to the Creation of the Committee on Accounting Procedure
Chapter 4. The Influence of Accounting Theory on the FASB Conceptual Framework
Chapter 5. The Role of Financial Reporting in Corporate Governance
Section 2: Accounting Measurements and Theory
Chapter 6. A Genealogy of Positivist and Critical Accounting Research
Chapter 7. Principles versus Rules-Based Accounting Standards
Chapter 8. The Concept of Prudence in Accounting
Chapter 9. The Challenge of Measuring Intangibles: Insights from Brand Valuation
Chapter 10. The Concept of Measurement in Financial Reporting
| Erscheinungsdatum | 25.10.2021 |
|---|---|
| Reihe/Serie | Studies in the Development of Accounting Thought |
| Verlagsort | Bingley |
| Sprache | englisch |
| Maße | 152 x 229 mm |
| Gewicht | 423 g |
| Themenwelt | Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung |
| Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
| ISBN-10 | 1-80117-805-4 / 1801178054 |
| ISBN-13 | 978-1-80117-805-1 / 9781801178051 |
| Zustand | Neuware |
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