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Accounting--By Principle or Design?
Contributor(s): Riahi-Belkaoui, Ahmed (Author)
ISBN: 1567205534     ISBN-13: 9781567205534
Publisher: Praeger
OUR PRICE:   $108.90  
Product Type: Hardcover
Published: February 2003
Qty:
Annotation: Distinguishing between accounting by design, in which accounting techniques and solutions are selected because they fit a pre-established goal, and accounting by principle, in which accounting techniques and solutions are selected according to principle and regardless of whether they mesh with preconceived ideas about the outcome, Riahi-Belkaoui describes designed accounting in detail. Characteristics of accounting by design can be found in income smoothing, earnings management, creative accounting, fraud, and slack. Preparers and users of accounting information, and anyone interested in the burgeoning accounting crisis, should find this book very valuable.
Additional Information
BISAC Categories:
- Business & Economics | Accounting - General
- Business & Economics | Finance - General
Dewey: 657
LCCN: 2002030332
Physical Information: 1.01" H x 6.18" W x 9.72" (1.24 lbs) 288 pages
 
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Publisher Description:

Distinguishing between accounting by design, in which accounting techniques and solutions are selected because they fit a pre-established goal, and accounting by principle, in which accounting techniques and solutions are selected according to principle and regardless of whether they mesh with preconceived ideas about the outcome, Riahi-Belkaoui describes designed accounting in detail. Characteristics of accounting by design can be found in income smoothing, earnings management, creative accounting, fraud, and slack. Preparers and users of accounting information, and anyone interested in the burgeoning accounting crisis, should find this book very valuable.