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.
By:
Brian P. West
Imprint: Routledge
Country of Publication: United Kingdom
Dimensions:
Height: 234mm,
Width: 156mm,
Spine: 15mm
Weight: 362g
ISBN: 9781138864016
ISBN 10: 1138864013
Series: Routledge New Works in Accounting History
Pages: 256
Publication Date: 09 February 2015
Audience:
College/higher education
,
Professional and scholarly
,
Primary
,
Undergraduate
Format: Paperback
Publisher's Status: Active
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
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.
