Professionalism and Accounting Rules (Routledge New Works in Accounting History #2) (Hardcover)

Professionalism and Accounting Rules (Routledge New Works in Accounting History #2) By Brian P. West Cover Image

Professionalism and Accounting Rules (Routledge New Works in Accounting History #2) (Hardcover)

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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.
Brian P. West is a senior lecturer in Acccounting at the University of Ballarat, Victoria, Australia. Prior to commencing his academic career he worked in the audit division of an international accounting firm. Dr. West is the author of several articles published in professional and academic journals.

Product Details ISBN: 9780415285698
ISBN-10: 0415285690
Publisher: Routledge
Publication Date: April 17th, 2003
Pages: 256
Language: English
Series: Routledge New Works in Accounting History