Understanding Mattessich and Ijiri A Study of Accounting Thought 1st Edition by Nohora Garcia – Ebook PDF Instant Download/Delivery: 9781787148413 ,1787148416
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Product details:
ISBN 10: 1787148416
ISBN 13: 9781787148413
Author: Nohora Garcia
Understanding Mattessich and Ijiri A Study of Accounting Thought 1st Edition Table of contents:
Chapter 1: Introduction
Why Mattessich and Ijiri?
Why A Study in Accounting Thought?
Method and Organization
Understanding Mattessich and Ijiri
Chpater 2: On Approaches for Analyzing Intellectual Work
Introduction
Approaches to Interpreting Intellectual Works
Conclusions
Chapter 3: An Illustration of Studies in Accounting Thought1
Changes in the Concept of Accounting
The Problem of Income Smoothing (1893–1998)
The Contribution Of A. C. Littleton
Zeff Reassessed the Work of Kenneth MacNeal
The Pre-Classical School in Financial Accounting in the US
The Elites in the Accounting Discipline
Two Centuries of Research on Accounting
AAM, TAM, and Studies in Accounting Thought
Conclusions
Chapter 4: R. Mattessich: A Combination of Academic Interests
US Environment in the 1950s
Operations Research in Economics and Management Science
Mattessich and His Combination of Academic Interests
Mattessich’s First Writings on Accounting
The Answers Before AAM
The Accounting Approach in General Accounting Theory
The Economic Perspective in General Accounting Theory
The Backdrop to AAM
The Reception of AAM
Conclusions
Chapter 5: The Search for a General Theory of Accounting
Introduction
The Written Response
The Discussion of Income
Some Situations in the Literature about Income
Same Proposal, Different Perspectives
A Concept Oriented to a Purpose
A True Concept of Income
Mattessich: A Lateral Move in Income Determination
Assets and Capital
Conclusions
Chapter 6: Ijiri And Accountability
Ijiri and Accounting
Ijiri and the Background for TAM
The Early Publications
On the Foundations of Accounting Measurement
Why Did Ijiri Write TAM?
The Usefulness Approach to Decision-Making
Accountability: Background and Implications for Regulation
The Concept of Accountability
Conclusions
Chapter 7: How Can Conventional Accounting be Preserved?
Ijiri’s Methodology
Objectives and Accounting Practice
Inductive Accounting Theory and Accountability
The Structure of Conventional Accounting
Normative Accounting Models
Challenges in Accounting Research
Conclusions
Chapter 8: Conclusion
AAM, TAM, and Literature on Accounting Thought
Future Research
References
Index
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Tags: Nohora Garcia, Understanding Mattessich, Ijiri, Accounting Thought