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

Author

Additional Author(s)

• Baker, C. Richard
• Persson, Martin E.

Publisher

Bingley, U.K: Emerald Group Publishing Limited, 2021

Language

English

ISBN

9781801178068

Series

Studies in the development of accounting thought vol. 25

Subject(s)

• ACCOUNTING--HISTORY
• ACCOUNTING--PHILOSOPHY

Notes

• Includes bibliographical references (pages 169-181)

. .

Abstract

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the Development of Accounting Thought, edited by Martin E. Persson, contains ten manuscripts, seven being previously unpublished, authored by C. Richard Baker during an academic career that spans four decades.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

Physical Dimension

Number of Page(s)

1 online resource (xvii, 188 p.)

Dimension

-

Other Desc.

-

Summary / Review / Table of Content

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.

Exemplar(s)

#	Accession No.	Call Number	Location	Status
1.	00211/22		Online !	Available