Economic Influences on the Development of Accounting in Firms

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A01=George J. Staubus
accounting history
asset uniqueness
Asymmetric Loss Function
Author_George J. Staubus
Bounded Rationality
Cash Basis Accounting
Category=KFC
Category=KFCF
Category=KJC
conflict of interest analysis
Conservative Financial Reporting
Consistency Clause
Control Loss
corporate governance research
corporations
cost of information
DCF.
Double Entry
Double Entry Bookkeeping
economic determinants of accounting practices
economies
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eq_business-finance-law
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eq_nobargain
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Financial Accounting Textbooks
Financial Reporting Choices
financial reporting evolution
financial statements
firm theory
Firm's Human Resources Management
Firm’s Human Resources Management
incentive dilution
incentive plans
Instant Earnings
Integrated Firm
Large Multidivisional Firm
Marginal Private Net Product
Multidivisional Form
Observed Market Prices
Observed Price
opportunistic behavior
opportunistic behaviour
organisational structure
performance evaluation
Price Level Adjustments
Relationship Specific Assets
Residual Equity
Simulation Superiority
Unique Assets
Unobservable Price
Western industrial economies

Product details

  • ISBN 9780367721329
  • Weight: 330g
  • Dimensions: 152 x 229mm
  • Publication Date: 20 Feb 2025
  • Publisher: Taylor & Francis Ltd
  • Publication City/Country: GB
  • Product Form: Paperback
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A view of accounting as a practical activity – a service function whose value depends on its adaptation to the environment in which it serves – is a good place to start this book, originally published in 1996. While arts such as music and drama can be said to serve human needs, their development presumably cannot be explained primarily by reference to the economic features of their environments. By contrast, an economic service function such as accounting develops in response to economic features of its environment. The objective of this book is to stimulate interest in explaining the development of specific features of accounting as we know it in the firms that are so important to the economies of Western industrialized countries by reference to the economic features of those firms. The emphasis in this work is on the influence of economic features of the firm in the development of accounting.

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