Historical developments in the accountancy profession, financial reporting, and accounting theory

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in the Development of Accounting Thought, edited by Martin E. Persson, contains ten manuscripts, seven being previously unpublished, authored by C. Richard Baker during an academic career that spans four decades.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, Fi...

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Bibliographic Details
Main Authors: Baker, C. Richard, 1946- (Author), Persson, Martin E., (Author)
Format: eBook
Language: English
Published: Bingley, U.K. : Emerald Publishing Limited, 2021.
Series: Studies in the development of accounting thought ; v. 25.
Subjects:
Accounting > History.
Accounting > Philosophy.
Business & Economics > Accounting > Financial.
Financial reporting, financial statements.
elektronické knihy
electronic books
ISBN: 9781801178068
Physical Description: 1 online resource (xvii, 188 pages).

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Table of contents

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080 |a 657 
245 0 0 |a Historical developments in the accountancy profession, financial reporting, and accounting theory /  |c edited by C. Richard Baker (Adelphi University, USA), Martin E. Persson (University of Illinois at Urbana-Champaign, USA). 
264 1 |a Bingley, U.K. :  |b Emerald Publishing Limited,  |c 2021. 
264 4 |c ©2022 
300 |a 1 online resource (xvii, 188 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 ;  |v v. 25 
504 |a Includes bibliographical references (pages 169-181) and index. 
505 0 |a 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. 
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. 
650 0 |a Accounting  |x History. 
650 0 |a Accounting  |x Philosophy. 
650 7 |a Business & Economics  |x Accounting  |x Financial.  |2 bisacsh 
650 7 |a Financial reporting, financial statements.  |2 bicssc 
655 7 |a elektronické knihy  |7 fd186907  |2 czenas 
655 9 |a electronic books  |2 eczenas 
700 1 |a Baker, C. Richard,  |d 1946-  |e author. 
700 1 |a Persson, Martin E.,  |e author. 
776 0 8 |i Print version:  |z 9781801178051 
776 0 8 |i PDF version:  |z 9781801178044 
830 0 |a Studies in the development of accounting thought ;  |v v. 25. 
856 4 0 |u https://proxy.k.utb.cz/login?url=https://doi.org/10.1108/S1479-3504202125  |y Full text 

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