Machine generated contents note: SECTION 1 -- The Role of Accounting as an Information System -- 1. Environment and Theoretical Structure of Financial Accounting -- 2. Review of the Accounting Process -- 3. The Balance Sheet and Financial Disclosures -- 4. The Income Statement, Comprehensive...

Notes on editors -- Notes on contributors -- Acknowledgements -- Introduction -- Researching everyday accounting practice : epistemological debate / Mark A. Covaleski, Kathryn Haynes, Zahirul Hoque and Lee D. Parker -- Worldviews and paradigms -- Social constructionist research in accounting : a...

Acknowledgments -- List of tables and figures -- List of abbreviations -- The invisible hand -- Marx's theory of value and accounting -- Accounting and the production of capital -- An accounting critique of marxist economics -- Marx's accounting solution to the "transformation problem" -- Fixed...

The term to estimate is difficult given by definition encompassing both general cases and the specific, since its use occurs in many situations and different times. Estimation in general, but also in economic, implies a subjective aspect of making this action, so that can be a mis-judgment. In...

The features and promising directions of the accounting theory development in English-speaking countries nowadays are studied. Consideration of selected features and future directions allows you: - to research historic features of the accounting theory development in English-speaking countries;...

The role of accounting for the purposes of company management has been studied. According to the author, rather than on accounting, the object focuses participants of the economic process: owners, managers, accountants, investors, and other economic players interested in obtaining complete, true...

Development of financial accounting theory / by Stewart Jones -- History of financial accounting theory in Britain / by Richard Edwards -- Financial accounting and reporting in the United States of America : 1820-2010, toward the sunshine from the shadows / by Gary J Previts and Dale L Flesher...

When international accounting standards were renamed to become international financial reporting standards, this seemed to imply that accounting no longer needed to exist, but rather had to be reconsidered as a part of financial communication and advertising. Does traditional accountability no...