You may have to Search all our reviewed books and magazines, click the sign up button below to create a free account.
The increasing gap between the theory and practice of accounting should be taken as a warning that academics have emphasized the economics and sociology of accounting, while neglecting the applied science of accounting. This treatise points a way out of the present dilemma by focusing on the need for dealing with moral and other normative issues as well as the problem of relating means to ends. It also attempts a bold synthesis of the two major opposing camps of present-day academic accounting, the Critical-Interpretive Perspective of Great Britain, on one side, and the Positive Accounting Theory of America, on the other. The challenging issues that this book raises should be of great interest to practitioners, no less than academics, to senior undergraduates, no less than to graduate students and all those interested in an unorthodox perspective of an exciting, but often misunderstood, field.
This book discusses and summarizes the revived interest in reality issues (ontology) within accounting, economics, and the information sciences, with a view to informing scholars from these different disciplines about each other’s endeavours in ontological research. Even more importantly, the book aims at familiarizing scholars from various disciplines with an evolutionary approach for examining questions about reality in the social sciences. The book is based on a partly pluralistic approach that assures unity in diversity. Unity, because all existence arises from physical reality; diversity, because emergent properties create biological and social realities that cannot be reduced to phys...
This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand
This book has been written primarily for the applied and social scientist and student who longs for an integrated picture of the foundations on which his research must ultimately rest; but hopefully the book may also serve philosophers interested in applied disciplines and in systems methodology. If integration was the major motto, the need for a method ology, appropriate to the teleological peculiarities of all applied sciences, was the main impetus behind the conception of the present work. This need I felt a long time ago in my own area of analytical and empirical research in accounting theory and management science; later I had the opportunity to teach, for almost a decade, graduate semi...
This book deals with current discussion of the classic works by two prominent authors on accounting, R. Mattessich and Y. Ijiri. Their antecedents, and the way in which each author came to construct his work, make up the central subject of this study.
From the 1979 invention by two MIT students of the visible calculator to the war between Lotus and Microsoft for dominance in the spreadsheet market, this book is a fascinating look at the software application that helped spur the entire computer industry. This loving look back at the early computer and technology evolution will teach anyone interested in computer history about the MIT students, Bricklin and Frankston, and their unique vision; how Mitch Kapor and Lotus 1-2-3 trumped VisiCalc; how the spreadsheet gave businesses a reason to buy PCs; and how Microsoft came to dominate the market. The book also contains descriptions of 25 amazing spreadsheets that users can download from the book's web site.
Based on recent archaeological, historical and accounting research, this book presents a series of well-supported, but often surprising hypotheses on the 10,000 year-old history of accounting. Mattessich also illustrates the astounding sophistication manifested in some of the accounting and budgeting procedures throughout history. The second part of the book deals with the first manuscript containing sections describing accounting activities, the Kautilya's Arthasastra, written about 300 BC in India.
How does the Christian response to the problem of evil contrast with that of other worldviews? Most attempts at answering the problem of evil either present a straightforward account of the truth claims of Christianity or defend a minimalist concept of God. This book is different. Inside, you'll examine four worldviews' responses to the problem of evil. Then, you'll hear the author's argument that Christian theism makes better sense of the phenomenon of evil in the worldâ€"equipping you to reach an informed conclusion. This book's unique approachâ€"integrating worldviews with apologetics with theologyâ€"will give you a better understanding of the debate surrounding the problem of evil, in both philosophy and theology. Learn to think cogently and theologically about the problem of evil and Christianity's ability to answer its challenges with Worldviews and the Problem of Evil as your guide.
The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.