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in the Development of Accounting Thought, edited by Martin E. Persson, contains ten manuscripts, seven being previously unpublished, authored by C. Richard Baker during an academic career that spans four decades.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 Electronic eBook
LanguageEnglish
Published Bingley, U.K. : Emerald Publishing Limited, 2021.
SeriesStudies in the development of accounting thought ; v. 25.
Subjects
Accounting > History.
Accounting > Philosophy.
elektronické knihy
electronic books
Online AccessFull text
ISBN9781801178068
DOI10.1108/S1479-3504202125
Physical Description1 online resource (xvii, 188 pages).

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Table of Contents:
  • 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.

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