A.C. Littleton's final thoughts on accounting : a collection of unpublished essays /

Volume 20 of Studies in the Development of Accounting Thought (SDAT) is another fine example of informative and reflective analysis in the series. SDAT again provides readers with the firm historical foundations on which the profession is based, the historical antecedents of todays accounting instit...

Descripción completa

Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Persson, Martin E. (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Bingley, U.K. : Emerald Group Publishing Limited, 2016.
Colección:Studies in the development of accounting thought ; v. 20.
Temas:
Accounting > History.
Successful people > Accounting.
Gagneurs > Comptabilité.
Accounting.
Business & Economics > Accounting > General.
History.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Preface
  • Commentary in retrospect
  • A background note for the 1920s
  • Abstract of essays in the 1920s
  • Abstract of essays in the 1930s
  • Abstract of essays in the 1940s
  • Abstract of essays in the 1950s
  • The purpose of accounting education
  • Significance of experience
  • Accounts record experience
  • Analytical necessity
  • The heart of the matter
  • Inadequate names
  • Limitations affecting accounting
  • Limits of experience
  • Impact of inflation
  • Ideas motivate action
  • Objectivity of account data
  • The interpretative function
  • Appraising the knowns
  • Integrity
  • Mission and method
  • Ends and means
  • Alternative means
  • Theory as action explanation
  • Related form and substance
  • The substance of transactions
  • The path of philosophy
  • Broad patterns of mission
  • Relation of theory and practice
  • A tool for thinking
  • The inner nature of accounting
  • Accounting as science
  • Continuing importance of basic concepts
  • Basic postulates of accounting
  • Broad accounting principles
  • Price level changes
  • An inventory of principles
  • Accounting for management
  • Boundaries for accounting data
  • Neglected logic
  • Concept of a principle
  • Allocation problems
  • inventory pricing
  • Allocation problems
  • depreciation
  • Management and the public accountant
  • A covey of concepts
  • Why?
  • Accountancy: A discipline
  • Accounting: A language
  • Accounting: A continuum
  • Thoughts on history and theory
  • Reminiscing
  • Appendices.

Ejemplares similares