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A view of accounting as a practical activity - a service function
whose value depends on its adaptation to the environment in which
it serves - is a good place to start this book, originally
published in 1996. While arts such as music and drama can be said
to serve human needs, their development presumably cannot be
explained primarily by reference to the economic features of their
environments. By contrast, an economic service function such as
accounting develops in response to economic features of its
environment. The objective of this book is to stimulate interest in
explaining the development of specific features of accounting as we
know it in the firms that are so important to the economies of
Western industrialized countries by reference to the economic
features of those firms. The emphasis in this work is on the
influence of economic features of the firm in the development of
accounting.
This book ties together selected contributions by George Staubus to
the early development of the decision-usefulness theory of
financial accounting--the theory that has become generally accepted
accounting theory in the last half of the twentieth century and is
the basis for the FASB's conceptual framework.
Series Information: New Works in Accounting History
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