Historical developments in the accountancy profession, financial reporting, and accounting theory
(eBook)
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in the Development of Accounting Thought, edited by Martin E. Persson, contains ten manuscripts, seven being previously unpublished, authored by C. Richard Baker during an academic career that spans four decades.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.
Baker, C. R., & Persson, M. E. (2021). Historical developments in the accountancy profession, financial reporting, and accounting theory. United Kingdom, Emerald Publishing.
Chicago / Turabian - Author Date Citation (style guide)Baker, C. Richard, 1946- and Martin E., Persson. 2021. Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory. United Kingdom, Emerald Publishing.
Chicago / Turabian - Humanities Citation (style guide)Baker, C. Richard, 1946- and Martin E., Persson, Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory. United Kingdom, Emerald Publishing, 2021.
MLA Citation (style guide)Baker, C. Richard and Martin E. Persson. Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory. United Kingdom, Emerald Publishing, 2021.
Notes
Record Information
| Last File Modification Time | Apr 05, 2024 09:56:45 PM |
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| Last Grouped Work Modification Time | Apr 05, 2024 09:12:39 PM |
MARC Record
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| 100 | 1 | |a Baker, C. Richard,|d 1946-|e author.|1 https://id.oclc.org/worldcat/entity/E39PCjr7c8JtKgr9QdKW4vPpvb | |
| 240 | 1 | 0 | |a Works.|k Selections |
| 245 | 1 | 0 | |a Historical developments in the accountancy profession, financial reporting, and accounting theory /|c C. Richard Baker, Martin E. Persson. |
| 264 | 1 | |a United Kingdom :|b Emerald Publishing,|c 2021. | |
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| 490 | 1 | |a Studies in the development of accounting thought | |
| 505 | 0 | 0 | |g Section 1.|t Financial reporting and the accountancy profession --|g Chapter 1.|t Contrasting institutional logics: historical development of the public accountancy professions in the United Kingdom and France --|g Chapter 2.|t A brief history of the United States Standard Auditor's Report --|g Chapter 3.|t The history of accounting standards setting in the United States prior to the creation of the Committee on Accounting Procedures --|g Chapter 4.|t The influence of accounting theory on the FASB conceptual framework --|g Chapter 5.|t The role of financial reporting in corporate governance --|g Section 2.|t Accounting measurements and theory --|g Chapter 6.|t A genealogy of positivist and critical accounting research --|g Chapter 7.|t Principles versus rules-based accounting standards --|g Chapter 8.|t The concept of prudence in accounting --|g Chapter 9.|t The challenge of measuring intangibles: insights from brand valuation --|g Chapter 10.|t The concept of measurement in financial reporting. |
| 520 | |a 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. | ||
| 588 | 0 | |a Print version record. | |
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| 650 | 0 | |a Accounting|x Philosophy. | |
| 650 | 7 | |a Financial reporting, financial statements.|2 bicssc | |
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| 650 | 7 | |a Accounting|2 fast | |
| 650 | 7 | |a Accounting|x Philosophy|2 fast | |
| 650 | 7 | |a Accounting|x Standards|2 fast | |
| 655 | 7 | |a History|2 fast | |
| 700 | 1 | |a Persson, Martin E.,|e author. | |
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| 776 | 0 | 8 | |i Print version:|a Baker, C. Richard, 1946-|t Historical developments in the accountancy profession, financial reporting, and accounting theory.|b First edition.|d Bingley, UK : Emerald Publishing, 2022|z 9781801178051|w (OCoLC)1288024702 |
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