Truth Objectivity And Subjectivity In Accounting
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Truth Objectivity And Subjectivity In Accounting
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Author : John Francis McKernan
language : en
Publisher:
Release Date : 2001
Truth Objectivity And Subjectivity In Accounting written by John Francis McKernan and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with categories.
Accountants Truth
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Author : Matthew Gill
language : en
Publisher: OUP Oxford
Release Date : 2011-03-24
Accountants Truth written by Matthew Gill and has been published by OUP Oxford this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-03-24 with Business & Economics categories.
Accounting is the language of business, increasingly standardized across the world through powerful global corporations: a technical skill used to reach the correct, unquestionable answer. Yet, as recent corporate scandals have shown, a whole range of financial professionals (auditors, bankers, analysts, company directors) can collectively fail to question dubious actions. How can this be possible? To understand such failures, this book explores how accountants construct the technical knowledge they deem relevant to decision-making. In doing so, it not only offers a new way to understand deviance and scandals, but also suggests a reappraisal of accounting knowledge which has important implications for everyday commercial life. The book's findings are based on interviews with chartered accountants working in the largest accountancy practices in London. The interviews reveal that although accounting decisions seem clear after they have been made, the process of making them is contested and opaque. Yet accountants nonetheless tend to describe their work as if it were straightforward and technical. Accountants' Truth digs beneath the surface to explore how accountants actually construct knowledge, and draws out the implications of that process with respect to issues such as professionalism, performance, transparency, and ethics. This important book concludes that accountants' technical discourse undermines their ethical reasoning by obscuring the ways in which accounting decisions must be thought through in practice. Accountants with particular ethical perspectives more readily understand and construct particular types of knowledge, so the two issues of knowledge and of ethics are inseparable. Increasingly technical accounting rules can therefore counterproductive. Instead, our best approach to avoiding future scandals is to redefine and reinvigorate professional ethics in the financial world.
Truth In Accounting
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Author : Kenneth MacNeal
language : en
Publisher:
Release Date : 1970
Truth In Accounting written by Kenneth MacNeal and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1970 with Business & Economics categories.
Data Driven Decision Making
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Author : Dr. Avinash S. Jagtap
language : en
Publisher: Lulu.com
Release Date :
Data Driven Decision Making written by Dr. Avinash S. Jagtap and has been published by Lulu.com this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Objectivity And Subjectivity In Social Research
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Author : Gayle Letherby
language : en
Publisher: SAGE
Release Date : 2012-10-03
Objectivity And Subjectivity In Social Research written by Gayle Letherby and has been published by SAGE this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-10-03 with Social Science categories.
Objectivity and subjectivity are key concepts in social research. This book, written by leading authors in the field, takes a completely new approach to objectivity and subjectivity, no longer treating them as opposed - as many existing texts do - but as logically and methodologically related in social research. The book debates: - the philosophical bases of objectivity and relativity - relationism and dynamic synthesis - situated objectivity - theorised subjectivity - social objects and realism - objectivity and subjectivity in practice The authors explain complex arguments with great clarity for social science students, while also providing the detail and comprehensiveness required to meet the needs of practising researchers and scholars.
Accounting Standards True Or False
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Author : R.A. Rayman
language : en
Publisher: Routledge
Release Date : 2013-09-13
Accounting Standards True Or False written by R.A. Rayman and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-09-13 with Business & Economics categories.
Following a spate of high-profile financial scandals (including Enron, WorldCom, and Parmalat), the quality of financial information has come under increasing scrutiny. Many of the accounting standards being imposed on the profession by regulators and standard-setting bodies are now attracting criticism from the business community and the accountancy profession itself. In this book, Anthony Rayman traces a fundamental flaw in the conventional academic wisdom back to the nineteenth century, and proposes an alternative conceptual framework. He argues that effective corporate governance can be achieved, not by expensive and counterproductive regulations (like the US Sarbanes-Oxley Act and some International Accounting Standards), but by an enhanced accounting information system that exposes corporate management to the full rigour of market forces.
The Role Of Objectivity In Accounting
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Author : Curtis Holt Stanley
language : en
Publisher:
Release Date : 1962
The Role Of Objectivity In Accounting written by Curtis Holt Stanley and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1962 with Accounting categories.
Objectivity In Accounting
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Author : Curtis Holt Stanley
language : en
Publisher:
Release Date : 1965
Objectivity In Accounting written by Curtis Holt Stanley and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1965 with Accounting categories.
Accounting And The Truth Of Earnings Reports
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Author : Norman B. Macintosh
language : en
Publisher:
Release Date : 2008
Accounting And The Truth Of Earnings Reports written by Norman B. Macintosh and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.
This essay investigates the philosophical nature of accounting reports of earnings. Standard setters' authoritative pronouncements [conceptual frameworks, GAAP, EITFs, etc.] hold to the realist philosophical view that true earnings reports are ex post representations of some ex ante out-there, preexisting, extralinguistic real economic increase in the enterprise's wealth. Contra this view, in practice financial accounting executives, in league with investment analysts, routinely engage in the earnings management and manipulation in order to satisfy the capital market's insatiable demands for earnings levels which will support and enhance the enterprise's stock market price.The essay considers this state of affairs from Harold Frankfurt's [2005, 2006] truth, lies, and bullshit treatise. It sees earnings reports as short of lies, and so the accountants can only be faulted for their indifference to the truth and for giving the impression that they are trying to present the truth. A poststructuralist philosophical perspective, however, problematizes this conclusion on the basis that accounting language is not a transparent medium but rather is the material used to manufacture accounting truths. It sees accounting truths as contingent upon linguistic doctrinal accounting discourses currently ceded place of privilege by standard setters and upon the subjective considerations of accountants when they produce reports of earnings. The essay concludes that both Frankfurt's perspective and that of poststructuralist philosophers can provide valuable insights into this process.
The Objectivity Of Truth
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Author : George Joseph Stokes
language : en
Publisher:
Release Date : 1884
The Objectivity Of Truth written by George Joseph Stokes and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1884 with Objectivity categories.