Twentieth Century Academic Accountings Role In The Failure To Develop A Coherent Theory Of Accounting

Download or read book Professionalism and Accounting Rules written by Brian P. West and published by Routledge. This book was released on 2003-04-17 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting. It is argued that the accounting profession is beset by an inferior and incomplete notion of quality in its work which emphasises compliance with processing rules, rather than the correspondence with commercial phenomena necessary to make financial statements reliable guides for human activity.