Based on a study covering a one-year financial reporting cycle at a commercial subsidiary of a well-known scientific research organization, Inside Accounting examines how accountants and non-accounting managers construct their company's earnings. Addressing issues in both internal management...

ch. 1. Introduction -- ch. 2. Finitism -- ch. 3. Fox river -- ch. 4. Creating numbers -- ch. 5. Software -- ch. 6. The year-end accounts -- ch. 7. The audit -- ch. 8. Truth and fairness -- ch. 9. Conclusion.