Understanding Mattessich and Ijiri : a Study of Accounting Thought.

This book deals with current discussion of the classic works by two prominent authors on accounting, R. Mattessich and Y. Ijiri. Their antecedents, and the way in which each author came to construct his work, make up the central subject of this study.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Garcia, Nohora
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Bingley, UK : Emerald Publishing Limited, 2017.
Colección:Studies in the development of accounting thought.
Temas:
Mattessich, Richard > Criticism and interpretation.
Ijiri, Yuji > Criticism and interpretation.
Ijiri, Yuji
Mattessich, Richard
Mattessich, Richard. > .
Ijiri, Yuji. > .
Accounting.
Economic theory & philosophy.
Economic systems & structures.
BUSINESS & ECONOMICS > Accounting > General.
BUSINESS & ECONOMICS > Economics > Theory.
BUSINESS & ECONOMICS > Economics > General.
Accounting
Accounting > Research
Bilanztheorie.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • UNDERSTANDING MATTESSICH AND IJIRI: A STUDY OF ACCOUNTING THOUGHT
  • Contents
  • LIST OF ABBREVIATIONS
  • List of Figures
  • List of Tables
  • Foreword
  • Background and Acknowledgments
  • Chapter 1: Introduction
  • Why Mattessich and Ijiri?
  • Why A Study in Accounting Thought?
  • Method and Organization
  • Understanding Mattessich and Ijiri
  • Chpater 2: On Approaches for Analyzing Intellectual Work
  • Introduction
  • Approaches to Interpreting Intellectual Works
  • Conclusions
  • Chapter 3: An Illustration of Studies in Accounting Thought1
  • Changes in the Concept of AccountingThe Problem of Income Smoothing (1893â#x80;#x93;1998)
  • The Contribution Of A.C. Littleton
  • Zeff Reassessed the Work of Kenneth MacNeal
  • The Pre-Classical School in Financial Accounting in the US
  • The Elites in the Accounting Discipline
  • Two Centuries of Research on Accounting
  • AAM, TAM, and Studies in Accounting Thought
  • Conclusions
  • Chapter 4: R. Mattessich: A Combination of Academic Interests
  • US Environment in the 1950s
  • Operations Research in Economics and Management Science
  • Mattessich and His Combination of Academic InterestsMattessichâ#x80;#x99;s First Writings on Accounting
  • The Answers Before AAM
  • The Accounting Approach in General Accounting Theory
  • The Economic Perspective in General Accounting Theory
  • The Backdrop to AAM
  • The Reception of AAM
  • Conclusions
  • Chapter 5: The Search for a General Theory of Accounting
  • Introduction
  • The Written Response
  • The Discussion of Income
  • Some Situations in the Literature about Income
  • Same Proposal, Different Perspectives
  • A Concept Oriented to a Purpose
  • A True Concept of IncomeMattessich: A Lateral Move in Income Determination
  • Assets and Capital
  • Conclusions
  • Chapter 6: Ijiri And Accountability
  • Ijiri and Accounting
  • Ijiri and the Background for TAM
  • The Early Publications
  • On the Foundations of Accounting Measurement
  • Why Did Ijiri Write TAM?
  • The Usefulness Approach to Decision-Making
  • Accountability: Background and Implications for Regulation
  • The Concept of Accountability
  • Conclusions
  • Chapter 7: How Can Conventional Accounting be Preserved?
  • Ijiriâ#x80;#x99;s Methodology
  • Objectives and Accounting PracticeInductive Accounting Theory and Accountability
  • The Structure of Conventional Accounting
  • Normative Accounting Models
  • Challenges in Accounting Research
  • Conclusions
  • Chapter 8: Conclusion
  • AAM, TAM, and Literature on Accounting Thought
  • Future Research
  • References

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