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Accounting A-Z - Accounting Theory   Tags: accounting, business  

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How to Measure Anything - Douglas W. Hubbard
ISBN: 1118539273
Publication Date: 2014-03-17
Now updated with new measurement methods and new examples, How to Measure Anything shows managers how to inform themselves in order to make less risky, more profitable business decisions This insightful and eloquent book will show you how to measure those things in your own business, government agency or other organization that, until now, you may have considered "immeasurable," including customer satisfaction, organizational flexibility, technology risk, and technology ROI. Adds new measurement methods, showing how they can be applied to a variety of areas such as risk management and customer satisfaction Simplifies overall content while still making the more technical applications available to those readers who want to dig deeper Continues to boldly assert that any perception of "immeasurability" is based on certain popular misconceptions about measurement and measurement methods Shows the common reasoning for calling something immeasurable, and sets out to correct those ideas Offers practical methods for measuring a variety of "intangibles" Provides an online database ( of downloadable, practical examples worked out in detailed spreadsheets Written by recognized expert Douglas Hubbard--creator of Applied Information Economics--How to Measure Anything, Third Edition illustrates how the author has used his approach across various industries and how any problem, no matter how difficult, ill defined, or uncertain can lend itself to measurement using proven methods.

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Debt to Society - Miranda Joseph
ISBN: 0816687447
Publication Date: 2014-09-01
It is commonplace to say that criminals pay their debt to society by spending time in prison, but what is a "debt to society"? How is crime understood as a debt? How has time become the equivalent for crime? And how does criminal debt relate to the kind of debt held by consumers and university students? In Debt to Society, Miranda Joseph explores modes of accounting as they are used to create, sustain, or transform social relations. Envisioning accounting broadly to include financial accounting, managerial accounting of costs and performance, and the calculation of "debts to society" owed by criminals, Joseph argues that accounting technologies have a powerful effect on social dynamics by attributing credits and debts. From sovereign bonds and securitized credit card debt to student debt and mortgages, there is no doubt that debt and accounting structure our lives. Exploring central components of neoliberalism (and neoliberalism in crisis) from incarceration to personal finance and university management, Debt to Society exposes the uneven distribution of accountability within our society. Joseph demonstrates how ubiquitous the forces of accounting have become in shaping all aspects of our lives, proposing that we appropriate accounting and offer alternative accounts to turn the present toward a more widely shared well-being.

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The Future of Post-Human Accounting - Peter Baofu
ISBN: 1623966825
Publication Date: 2014-07-01
Is the invention of accounting so useful that, as Charlie Munger once said, "you have to know accounting. It's the language of practical business life. It was a very useful thing to deliver to civilization. I've heard it came to civilization through Venice which of course was once the great commercial power in the Mediterranean"? (WOO 2013) This positive view on accounting can be contrasted with an opposing view by Paul Browne that "the recent accounting] scandals have brought a new level of attention to the accounting profession as gatekeepers and custodians of social interest." (DUM 2013) Contrary to these opposing views (and other ones as will be discussed in the book), accounting (in relation to addition and subtraction) are neither possible (or impossible) nor desirable (or undesirable) to the extent that the respective ideologues (on different sides) would like us to believe. Of course, this reexamination of different opposing views on accounting does not mean that the study of addition and subtraction is useless, or that those fields (related to accounting)-like bookkeeping, auditing, forensics, info management, finance, philosophy of accounting, accounting ethics, lean accounting, mental accounting, environmental audit, creative accounting, carbon accounting, social accounting, and so on-are unimportant. (WK 2013) In fact, neither of these extreme views is plausible. Rather, this book offers an alternative (better) way to understand the future of accounting in regard to the dialectic relationship between addition and subtraction-while learning from different approaches in the literature but without favoring any one of them (nor integrating them, since they are not necessarily compatible with each other). More specifically, this book offers a new theory (that is, the double-sided theory of accounting) to go beyond the existing approaches in a novel way and is organized in four chapters. This seminal project will fundamentally change the way that we think about accounting in relation to addition and subtraction from the combined perspectives of the mind, nature, society, and culture, with enormous implications for the human future and what I originally called its "post-human" fate.

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Accounting and Business Economics - Yuri Biondi (Editor); Stefano Zambon (Editor)
ISBN: 041588702X
Publication Date: 2012-12-18
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.

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The Failure and the Future of Accounting - David Hatherly
ISBN: 1409453545
Publication Date: 2013-01-01
David Hatherly rethinks accounting in the light of the financial crisis which exposed its limitations. Financial institutions reported increasing profits and healthy balance sheets whilst their business models undermined their own financial health and the economy. Accounts failed to provide feedback on business performance.This failure highlighted the need for alignment between business and accounting models. To understand business performance we need to know about value: how much is created; how it is created, who it is created for, what kind it is; and how it is measured. Here, Professor Hatherly provides an accounting model that addresses these questions.Overcoming the complexity and incoherence of existing accounting standards, the new model allows stakeholders to analyse the effectiveness of their business model, making financial crises less likely.With its insights into accounting and business more generally, this book is for accountants, accountancy students and those running businesses of any description.

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Accounting Theory - Harry I. Wolk; James L. Dodd; John J. Rozycki
Call Number: HF5625 .W64 2008
ISBN: 1412953456
Publication Date: 2007-11-16
Now Published by SAGE! An extensive overview of accounting theory concepts and application Balancing accounting theory with practical issues, the Seventh Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environmentcontinues to clearly identify the conceptual elements of accounting theory and apply those elements to practice. The book provides an important overview of accounting and financial issues in economic and political contexts, providing students with a strong conceptual framework. Features of the Seventh Edition Continues to provides a solid introduction to international accounting issues citing top academic journals Relates more theoretical issues to real world examples coming from the popular news media Places greater emphasis on principles based as opposed to rules-based standards Includes more pedagogical features such as questions, cases, problems, and writing assignments--many from corporate annual reports Offers a historical perspective of accounting standards Instructor Resources on CD  Available by contacting Sage, these resources include answers to end-of-chapter materials, chapter summaries, test banks, PowerPoint slides for selected chapter highlights, and much more. Intended Audience Both undergraduate and graduate-level students of accounting theory will gain a solid foundation of and new insights into the history and development of accounting theory and the accounting field in general. Meet author James Dodd! 

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Essays in Accounting Theory in Honour of Joel S. Demski - Rick Antle (Editor); Pierre Jinghong Liang (Editor); Froystein Gjesdal (Editor)
ISBN: 1441940219
Publication Date: 2010-10-29
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.

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Profitability Accounting Theory and Methodology - Geoffrey Whittington
Call Number: HF5611 .W45 2007
ISBN: 0415603110
Publication Date: 2010-12-06
An important scholar in the history of accounting, Geoffrey Whittington's numerous articles cover a broad spectrum of the field and are both sharply insightful and extremely significant. He has made important contributions to the topics of inflation accounting, accounting theory and methodology and standard-setting, and he has conducted a number of valuable empirical studies. This remarkable collection pulls together essays and articles and encompasses his work on empirical studies based on company accounts, specification of empirical models, price change accounting, taxation and regulation, and regulation of accounting and auditing. Accompanied by a new introduction and conclusion, this significant volume will be extremely useful for historians of accounting as well as accountancy practitioners and researchers.

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Accounting Theory - Ahmed Raihi-Belkaoui
Call Number: HF5625 .B38 2004
ISBN: 1844800296
Publication Date: 2004-02-26
This fifth edition of Accounting Theory presents the principal approaches and proposed solutions to the problem of formulating an accounting theory and brings the book up to date with the latest theoretical developments. Accounting theory is a highly complex subject for students to understand. No single generally accepted theory has been created, despite many attempts. Different assumptions and methodologies have resulted in a variety of frameworks, which some experts find acceptable. But it is vital to uphold the consistent standards that define the nature, function and scope of financial statements and the techniques for producing them. To understand how accounting theories are constructed and verified is to understand the essence of accounting. The book analyses the formulation of theory and examines its various facets, including the history and development of the discipline and the regulatory framework. The text also discusses future trends in accounting, examines accounting research and presents a critical analysis of the context of the contemporary accounting profession. Accounting Theory begins by explaining the history, development, nature and uses of accounting. It goes on to cover all the key aspects of accounting theory including the traditional and behavioural approaches to formulating a theory; fairness, disclosure and future trends and philosophical/scientific views of accounting. Belkaoui’s text does more than purely examine the issues surrounding the formulation of accounting theory; it puts accounting theory into its international context.

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Accounting Theory - Paul Williams (Editor); Harvey Hendrickson (Editor)
Call Number: HF5625 .D458 2004
ISBN: 0415309883
Publication Date: 2004-08-13
One of the outstanding accounting theoreticians of the twentieth century, Carl Thomas Devine exhibited a breadth and depth of knowledge few in the field of accounting have equalled. This book collects together eight previously unpublished essays on accounting theory written by Professor Devine. Professor Devine passed away in 1998, prior to the significant scandals that have plagued accounting and business since the collapse of Enron and Arthur Andersen. Many of the essays collected here are particularly important given these events. The first three essays are devoted to ethics and provide profound insights into the importance of a profession's ethical presuppositions. The book then presents essays, which provide a critical examination of the relevance of hermeneutics and deconstruction to an understanding of accounting practice and an analysis of the academic 'game' particularly with respect to Professor Devine's experiences in the Florida university system. The final essay in the volume is devoted to a critique of rational choice theory applications in accounting. Revisiting and building upon themes developed in earlier work, this collection of essays will be essential reading for accounting historians, accounting theoreticians and all those interested in the work of Carl Thomas Devine.

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Financial Accounting Theory and Analysis - Richard G. Schroeder; Myrtle W. Clark; Jack M. Cathey
Call Number: HF5625 .A2394 2004
ISBN: 0471652431
Publication Date: 2005-01-04
Updated, refocused, and revised, this Eighth Edition of ACCOUNTING THEORY AND ANALYSIS will help you build strong critical thinking skills and a sound theoretical background, so you can evaluate accounting practice in today\'s increasingly global world economy. The text\'s unique and timely collection of cases covers all major areas of accounting and shows how the latest accounting standards impact decision making.


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