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A.C. Littleton's final thoughts on accounting : a collection of unpublished essays /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...
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | |
| 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: | |
| Acceso en línea: | Texto completo |
MARC
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| 049 | |a UAMI | ||
| 245 | 0 | 0 | |a A.C. Littleton's final thoughts on accounting : |b a collection of unpublished essays / |c edited by Martin E. Persson. |
| 264 | 1 | |a Bingley, U.K. : |b Emerald Group Publishing Limited, |c 2016. | |
| 264 | 4 | |c ©2016 | |
| 300 | |a 1 online resource (536 pages). | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a Studies in the development of accounting thought, |x 1479-3504 ; |v v. 20 | |
| 505 | 0 | |a 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. | |
| 520 | |a 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 institutions, the historical impact of accounting, as well as exploring the lives and works of pre-eminent individuals in the professions history. Studies in the Development of Accounting Thought focuses on bringing the past into today and using it to point towards the future. | ||
| 504 | |a Includes bibliographical references. | ||
| 590 | |a Emerald Insight |b Emerald All Book Titles | ||
| 650 | 0 | |a Accounting |x History. | |
| 650 | 0 | |a Successful people |x Accounting. | |
| 650 | 6 | |a Gagneurs |x Comptabilité. | |
| 650 | 7 | |a Accounting. |2 bicssc | |
| 650 | 7 | |a Business & Economics |x Accounting |x General. |2 bisacsh | |
| 650 | 7 | |a Accounting. |2 fast |0 (OCoLC)fst00795379 | |
| 655 | 7 | |a History. |2 fast |0 (OCoLC)fst01411628 | |
| 700 | 1 | |a Persson, Martin E., |e editor. | |
| 730 | 0 | |a Emerald: Business, Management and Economics ebooks. | |
| 776 | 1 | |z 9781786353900 | |
| 830 | 0 | |a Studies in the development of accounting thought ; |v v. 20. | |
| 856 | 4 | 0 | |u https://emerald.uam.elogim.com/insight/publication/doi/10.1108/S1479-3504201620 |z Texto completo |
| 994 | |a 92 |b IZTAP | ||