Professionalism and Accounting Rules
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A01=Brian P. West
AAA Committee
Accounting Discourse
Accounting Domain
Accounting Education
accounting education research
Accounting Information
Accounting Knowledge
Accounting Practice
Accounting Profession
Accounting Researchers
Accounting Rule Making
Accounting Rules
Accounting Standards
Author_Brian P. West
benefits
Category=KFCR
Category=KJC
Chambers 1966b
commercial
Commercial Phenomena
compliance culture
Conventional Accounting Practice
critical analysis of accounting standards
Double Entry
Double Entry Bookkeeping
economic
eq_bestseller
eq_business-finance-law
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
financial statement reliability
future
Future Economic Benefits
General Purpose Financial Reports
knowledge
making
occupational authority
phenomena
Positive Accounting Theory
practice
present
Present Accounting Rules
Professional Accounting Knowledge
professional ethics in finance
Regulatory Fiat
rule-based decision making
standard
Vice Versa
Product details
- ISBN 9780415285698
- Weight: 630g
- Dimensions: 156 x 234mm
- Publication Date: 17 Apr 2003
- Publisher: Taylor & Francis Ltd
- Publication City/Country: GB
- Product Form: Hardback
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This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting. It is argued that the accounting profession is beset by an inferior and incomplete notion of quality in its work which emphasises compliance with processing rules, rather than the correspondence with commercial phenomena necessary to make financial statements reliable guides for human activity.
Brian P. West is a senior lecturer in Acccounting at the University of Ballarat, Victoria, Australia. Prior to commencing his academic career he worked in the audit division of an international accounting firm. Dr. West is the author of several articles published in professional and academic journals.
