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Professionalism and Accounting Rules

By Brian P. West

Routledge – 2003 – 256 pages

Series: Routledge New Works in Accounting History

Purchasing Options:

  • Paperback: $49.95
    978-1-13-886401-6
    April 29th 2015
    Not yet available
  • Add to CartHardback: $200.00
    978-0-415-28569-8
    April 17th 2003

Description

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.

Contents

1. Matters in Conflict: Professionalism, Accounting Rules and the Function of Accounting

2. Professions: Their Nature, Roles and Responsibilities

3. Accounting as a Profession: The Extent and Origins of Occupational Authority

4. The Nature of Accounting Rules

5. Explaining the Proliferation of Accounting Rules

6. Professionalism, Accounting Rules and Accounting Discourse

7. Professionalism, Accounting Rules and Accounting Education

8. Professionalism, Accounting Rules and Accounting Practice

9. Advancing Professional Accounting Knowledge

Author Bio

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.

Name: Professionalism and Accounting Rules (Hardback)Routledge 
Description: By Brian P. West. 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...
Categories: Business, Management and Accounting, Accounting History, Financial Statement Analysis