Critique of Accounting

Examination of the Foundations and Normative Structure of an Applied Discipline

Inbunden, Engelska, 1995

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The increasing gap between the theory and practice of accounting should be taken as a warning that academics have emphasized the economics and sociology of accounting, while neglecting the applied science of accounting. This treatise points a way out of the present dilemma by focusing on the need for dealing with moral and other normative issues as well as the problem of relating means to ends. It also attempts a bold synthesis of the two major opposing camps of present-day academic accounting, the Critical-Interpretive Perspective of Great Britain, on one side, and the Positive Accounting Theory of America, on the other. The challenging issues that this book raises should be of great interest to practitioners, no less than academics, to senior undergraduates, no less than to graduate students and all those interested in an unorthodox perspective of an exciting, but often misunderstood, field.

Produktinformation

Utgivningsdatum1995-09-14
Mått156 x 235 x 26 mm
Vikt567 g
FormatInbunden
SpråkEngelska
Antal sidor304
FörlagBloomsbury Publishing Plc
ISBN9780899308630

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Redovisning inom Ekonomi och Ledarskap

RICHARD V. MATTESSICH is Professor Emeritus of the University of British Columbia, where he held the Arthur Andersen & Co. Chair. Mattessich and his work have been discussed in Twentieth-Century Accounting Thinkers (1994) and similar surveys, and his professional memoirs were published in Japan by Chuo University. His practical experience comprises several years as an engineer and accountant. He is a Ford Foundation Fellow (USA), a distinguished Erskine Fellow (New Zealand), a Killam Senior Fellow (Canada), and a member of two national academies (Italy and Austria), as well as an honorary Life Member of the Academy of Accounting Historians. He has served on the Board of Governors of the School of Chartered Accountancy of the Institute of Chartered Accountants of British Columbia and was on the Board of Directors of the Canadian Certified General Accountants Research Foundation for six years.

IllustrationsPrefaceThe Historic and Cultural Mission of AccountingSocial Reality and the Measurement of Its PhenomenaFoundational and Conceptual IssuesFormalization and InformationValuation Models, Capital Maintenance, and Instrumental HypothesesWhat Has Post-Kuhnian Philosophy of Science to Offer?Research Traditions of AccountingEmpirical Research and Positive Accounting TheoryNormative Accounting and the Critical-Interpretive SchoolConditional-Normative Accounting MethodologySummary and ConclusionBibliographyName IndexSubject Index