| Critique of Accounting: Examination of the Foundations and Normative Structure of an Applied Discipline Contributor(s): Mattessich, Richard (Author) |
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ISBN: 0899308635 ISBN-13: 9780899308630 Publisher: Praeger OUR PRICE: $94.05 Product Type: Hardcover Published: September 1995 Annotation: The increasing gap between the theory and practice of accounting should be taken as a warning that academics have emphasized the "economics and sociology of accounting," while neglecting the "applied science of accounting." This treatise points a way out of the present dilemma by focusing on the need for dealing with moral and other normative issues as well as the problem of relating means to ends. It also attempts a bold synthesis of the two major opposing camps of present-day academic accounting, the "Critical-Interpretive Perspective" of Great Britain, on one side, and the "Positive Accounting Theory" of America, on the other. The challenging issues that this book raises should be of great interest to practitioners, no less than academics, to senior undergraduates, no less than to graduate students and all those interested in an unorthodox perspective of an exciting, but often misunderstood, field. |
| Additional Information |
| BISAC Categories: - Science - Business & Economics | Accounting - General |
| Dewey: 657 |
| LCCN: 95003776 |
| Physical Information: 1.31" H x 6.43" W x 9.59" (1.26 lbs) 304 pages |
| Descriptions, Reviews, Etc. |
| Publisher Description: The increasing gap between the theory and practice of accounting should be taken as a warning that academics have emphasized the economics and sociology of accounting, while neglecting the applied science of accounting. This treatise points a way out of the present dilemma by focusing on the need for dealing with moral and other normative issues as well as the problem of relating means to ends. It also attempts a bold synthesis of the two major opposing camps of present-day academic accounting, the Critical-Interpretive Perspective of Great Britain, on one side, and the Positive Accounting Theory of America, on the other. The challenging issues that this book raises should be of great interest to practitioners, no less than academics, to senior undergraduates, no less than to graduate students and all those interested in an unorthodox perspective of an exciting, but often misunderstood, field. |