Professionalism and accounting rules


Autoria(s): West, Brian P.
Data(s)

01/01/1999

Resumo

Through its emphasis on compliance with processing rules, the accounting profession remains beset by an inferior notion of 'quality' in financial reporting. The capacity of financial reports to provide a reliable guide for financial choice and action is instead shown to be dependent on establishing correspondence with up-to-date commercial phenomena.

Identificador

http://hdl.handle.net/10536/DRO/DU:30027876

Idioma(s)

eng

Publicador

Deakin University, Faculty of Business and Law, School of Accounting and Finance

Relação

http://dro.deakin.edu.au/eserv/DU:30027876/west-professionalismandaccounting-1999.pdf

Palavras-Chave #Accounting #Financial statements - Accounting - Standards
Tipo

Thesis