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The integration of accounting and the economics of information developed by Joel S. Demski and those he inspired has revolutionized accounting thought. This volume collects papers on accounting theory in honor of Professor Demski. The book also contains an extensive review of Professor Demski’s own contributions to the theory of accounting over the past four decades.
This book is an invitation to study managerial uses of accounting infonnation. Three themes run throughout. First, the accounting system is profitably thought of as a library of financial statistics. Answers to a variety of questions are unlikely to be found in prefabricated fonnat, but valuable infonnation awaits those equipped to in the accounting library is most interrogate the library. Second, the infonnation unlikely to be the only infonnation at the manger's disposal. So knowing how to combine accounting and nonaccounting bits of infonnation is an important, indeed indispensable, managerial skill. Finally, the role of a professional manager is emphasized. This is an individual with ski...
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This text covers both financial and managerial accounting theory with a strong emphasis on accounting information systems. It examines the challenges faced by accounting information users and preparers, and the role accounting information systems play.
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USA. Textbook on cost accounting and costing data for management decision making - includes references.
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This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?