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Reality And Accounting


Reality And Accounting
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Reality And Accounting


Reality And Accounting
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Author : Richard Mattessich
language : en
Publisher: Routledge New Works in Accounting History
Release Date : 2016-12-08

Reality And Accounting written by Richard Mattessich and has been published by Routledge New Works in Accounting History this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-12-08 with Accounting categories.


This book discusses and summarizes the revived interest in reality issues (ontology) within accounting, economics, and the information sciences, with a view to informing scholars from these different disciplines about each other's endeavours in ontological research. Even more importantly, the book aims at familiarizing scholars from various disciplines with an evolutionary approach for examining questions about reality in the social sciences. The book is based on a partly pluralistic approach that assures unity in diversity. Unity, because all existence arises from physical reality; diversity, because emergent properties create biological and social realities that cannot be reduced to physical phenomena. Hence, the book recognizes not only concrete but also abstract entities. It shows, however, that the actualization of these abstract entities requires objectification and concrete manifestation. This pluralistic approach is central to this book. It also is a challenge to those who reject abstract entities as socially real, as well as to those who defend a non-realist position. The major task of this book is to explore proposals towards a uniform ontological basis. This uniform and universal presentation extends beyond traditional ontology (asking 'what is real?') to such questions as 'on which reality level is something real?' and 'in which (temporal and modal) way is it real?'. Such an extended analysis) is relevant to accountants, economists, information scientists, other social scientists as well as philosophers.



Escaping Reality


Escaping Reality
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Author : G. K. Everingham
language : en
Publisher:
Release Date : 1988

Escaping Reality written by G. K. Everingham and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Accounting categories.




Financial Accounting In Communicating Reality We Construct Reality


Financial Accounting In Communicating Reality We Construct Reality
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Author : Ruth D. Hines
language : en
Publisher:
Release Date : 1988

Financial Accounting In Communicating Reality We Construct Reality written by Ruth D. Hines and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with categories.




Managing Reality


Managing Reality
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Author : Cheryl R. Lehman
language : en
Publisher: Emerald Group Publishing
Release Date : 2013-10-08

Managing Reality written by Cheryl R. Lehman and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10-08 with Business & Economics categories.


The 16th volume scrutinizes the role and influence of accounting within the social struggles of our time, in fields such as ethics, sustainability, and education. The research reveals the ability of using the discipline as a tool for affirmation and empowerment within governance, politics, and social practice.



The Real Life Guide To Accounting Research


The Real Life Guide To Accounting Research
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Author : Christopher Humphrey
language : en
Publisher: Elsevier
Release Date : 2007-11-29

The Real Life Guide To Accounting Research written by Christopher Humphrey and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-11-29 with Business & Economics categories.


This book provides rare, insider accounts of the academic research process, revealing the human stories and lived experiences behind research projects; the joys and mistakes of a wide range of international researchers principally from the fields of accounting and finance, but also from related fields in management, economics and the social studies of science.



Earnings Magic And The Unbalance Sheet


Earnings Magic And The Unbalance Sheet
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Author : Gary Giroux
language : en
Publisher: John Wiley & Sons
Release Date : 2006-03-20

Earnings Magic And The Unbalance Sheet written by Gary Giroux and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-03-20 with Business & Economics categories.


Praise for Earnings Magic and the Unbalance Sheet "Gary Giroux brings a breezy, entertaining writing style thatreally helps the reader untangle arcane accounting practices,including stock options, pensions, off-balance sheet items, and therest of his 'dirty thirty.'" —Edward Swanson, Durst Chair and Professor of Accounting,Texas A&M University "Earnings Magic and the Unbalance Sheet provides equityinvestors with clear explanations of today's financial environmenttogether with specific analysis tools to assess the quality ofearnings. Gary Giroux provides a valuable and easy-to-use scoringsystem where investors assign grades to help them in theirinvestment decisions. Earnings Magic is a must-read for anyinvestor in the Dow Jones Industrial Average (Dow 30). Girouxthoroughly analyzes some of the biggest and best knowncompanies." —Andrew McLelland, Assistant Professor of Accounting, AuburnUniversity YOUR KEY TO EVALUATING A COMPANY'S EARNINGS QUALITY Wouldn't you like to know as much as you could about a companybefore you invest in it? Financial information on companies isreadily available, but not necessarily easy to interpret. With shrewd tips and state-of-the-art analytical tools,Earnings Magic and the Unbalance Sheet arms you with the keystrategies and principles to help you evaluate whether a company'sbottom line is headed toward excellence or financial abuse. Thiseye-opening guide expertly walks you through the tangle ofpotentially inflated earnings and misleading accounting disclosuresto determine a company's financial reality.



Accounting And Economics


Accounting And Economics
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Author : Tomohide Suzuki (D.Phil.)
language : en
Publisher:
Release Date : 2000

Accounting And Economics written by Tomohide Suzuki (D.Phil.) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Accounting categories.




The Social Construction Of Accounting Reality


The Social Construction Of Accounting Reality
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Author : Masatsugu Sanada
language : en
Publisher:
Release Date : 2019

The Social Construction Of Accounting Reality written by Masatsugu Sanada and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.


The purpose of this study is to investigate how accounting reality is constructed, primarily through the translation of principles-based discourse. By applying Searle's model of reality and the concept of translation, this study analyzes the theoretical significance of the principles-based discourse and its role in the global diffusion of International Financial Reporting Standards (IFRS). The findings show that the "principles-based" concept was originally introduced to describe the features of IFRS, in contrast with the "rules-based" concept. The debate that involves the US Congress, regulators, practitioners, and accounting scholars revealed the following institutional facts: (1) IFRS are principles-based and US GAAP is rules-based; and (2) principles-based standards are more useful for making decisions and/or relevant than rules-based standards. Moreover, the principles-based approach has been translated into a concepts-based or objective-oriented approach and has a unique significance in the US context.



Current Value Accounting


Current Value Accounting
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Author :
language : en
Publisher:
Release Date : 1975

Current Value Accounting written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1975 with Accounting categories.




Current Developments In The Australian Accounting Standard Setting Process Virtual Reality In Accounting


Current Developments In The Australian Accounting Standard Setting Process Virtual Reality In Accounting
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Author : Terry Heazlewood
language : en
Publisher:
Release Date : 1992

Current Developments In The Australian Accounting Standard Setting Process Virtual Reality In Accounting written by Terry Heazlewood and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Management categories.