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Das Schisma in der Buchhaltung von Marilynn Collins (Englisch) Hardcover Buch

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Artikelzustand
Neu: Neues, ungelesenes, ungebrauchtes Buch in makellosem Zustand ohne fehlende oder beschädigte ...
ISBN-13
9780899306995
Book Title
The Schism in Accounting
ISBN
9780899306995

Über dieses Produkt

Product Identifiers

Publisher
Bloomsbury Publishing USA
ISBN-10
0899306993
ISBN-13
9780899306995
eBay Product ID (ePID)
261303

Product Key Features

Number of Pages
168 Pages
Language
English
Publication Name
Schism in Accounting
Publication Year
1994
Subject
Accounting / General, General
Type
Textbook
Subject Area
Education, Business & Economics
Author
Marilynn Collins, Jayne Fuglister, Robert Bloom, Hans Heymann
Format
Hardcover

Dimensions

Item Height
0.4 in
Item Weight
14.6 Oz
Item Length
9.2 in
Item Width
6.1 in

Additional Product Features

Intended Audience
College Audience
LCCN
93-005445
Dewey Edition
20
TitleLeading
The
Reviews
"The work includes extensive references, a short index, and extensive appendixes which reproduce a number of documents relevant to the subject, such as the Bedford Report and the Accounting Education Change Commission report. This is a useful book for any library serving accounting students, instructors, or practitioners." Choice, "This excellent book is an important resource for those interested in the future of accounting reporting and education. This concise and informative book should be read by current accounting educators and practitioners and would be an excellent addition to a business graduate course. Practitioners, academics, and all who are interested in standard setting should include Schism in Accounting in their library. The objective presentation of the many facets of the schism between educators and practitioners and the related, evolving status of accounting education make this a valuable resource." International Accounting
Number of Volumes
1 vol.
Illustrated
Yes
Dewey Decimal
657.01
Table Of Content
Preface A Philosophical View of the Schism History of the Schism Other Views of the Schism The Function of the Schism Current Changes in the Accounting Environment The Status of Accounting Education Current Changes in Accounting Education Epilogue Index
Synopsis
The authors analyze the schism between accounting practitioners and academics, providing historical, philosophical, and political perspectives on this division. They support the efforts of the Accounting Education Change Commission in its call for sweeping changes in the scope and quality of accounting education. This schism originated before the turn of the century in the United States over concerns about the best preparation for professional accountants. Since that time, the nature of the schism has broadened considerably. Accounting has largely been taught in a structured framework, far removed from the dynamic and ill-structured situations resulting from environmental changes in which accounting is practiced. This gulf between accounting and practice reflects the schism today, which has become a division between individuals with different philosophical, economic, and political goals and attitudes. Nevertheless, the authors view the schism in a positive light--as a natural reflection of different ideas that lead to beneficial changes. The authors begin with a philosophical perspective on the schism, as a division between opposing ideas, and deal with three areas of the accounting schism: education, practice, and standard-setting. The main focus is on education. The history of the schism is then delineated. Other views of the schism are considered next, including economic, political, and utilitarian. The function of the schism in the world of accounting is examined. Recent changes in the nature and complexity of the environment in which accounting is practiced are presented. This book is suitable for use in accounting theory and policy courses at the undergraduate and graduate levels and in accounting education seminars at the graduate level. In addition, the book should be of interest to accounting practitioners.
LC Classification Number
HF56557

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