Professionalism and Accounting Rules
Brian P. West
This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting. It is argued that the accounting profession is beset by an inferior and incomplete notion of quality in its work which emphasises compliance with processing rules, rather than the correspondence with commercial phenomena necessary to make financial statements reliable guides for human activity.
Kategorien:
Jahr:
2003
Auflage:
annotated edition
Verlag:
Routledge
Sprache:
english
Seiten:
256
ISBN 10:
0203389123
ISBN 13:
9780415285698
Serien:
Routledge New Works in Accounting History
Datei:
PDF, 770 KB
IPFS:
,
english, 2003