The Economics Of Accounting
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| Author | : Peter Ove Christensen |
| Publisher | : Springer Science & Business Media |
| Total Pages | : 675 |
| Release | : 2006-03-30 |
| Genre | : Business & Economics |
| ISBN | : 0387265996 |
This book provides an integrated, technical exposition of key concepts in agency theory, with particular emphasis on analyses of the economic consequences of the characteristics of contractible performance measures, such as accounting reports. It provides a succinct source for learning the fundamentals of the economics of incentives. It will appeal to accounting researchers as well as those in other disciplines who are interested in the economics of management incentives.
| Author | : Jacques Richard |
| Publisher | : Routledge |
| Total Pages | : 182 |
| Release | : 2021-11-29 |
| Genre | : Business & Economics |
| ISBN | : 100048405X |
Almost all economists, whether classical, neoclassical or Marxist, have failed in their analyses of capitalism to consider the underpinning systems of accounting. This book draws attention to this lacuna, focusing specifically on the concept of capital: a major concept that dominates all teaching and practice in both economics and management. It is argued that while for the practitioners of capitalism – in accounting and business – the capital in their accounts is a debt to be repaid (or a thing to be kept), for economists, it has been considered a means (or even a resource or an asset) intended to be worn out. This category error has led to economists failing to comprehend the true nature of capitalism. On this basis, this book proposes a new definition of capitalism that brings about considerable changes in the attitude to be had towards this economic system, in particular, the means to bring about its replacement. This book will be of significant interest to readers of political economy, history of economic thought, critical accounting and heterodox economics.
| Author | : Yuri Biondi |
| Publisher | : Routledge |
| Total Pages | : 531 |
| Release | : 2013 |
| Genre | : Business & Economics |
| ISBN | : 041588702X |
The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.
| Author | : John Bennet Canning |
| Publisher | : |
| Total Pages | : 392 |
| Release | : 1978 |
| Genre | : Business & Economics |
| ISBN | : |
| Author | : Christian Leuz |
| Publisher | : OUP Oxford |
| Total Pages | : 434 |
| Release | : 2005-09-15 |
| Genre | : Business & Economics |
| ISBN | : 0191536830 |
Accounting and the role of accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: · What is the role of accounting in security valuation, decision making and contracting? · What can we learn from economics-based research in accounting? · What is the role of auditing and how can accounting standards be enforced? · What are the cost and benefits of accounting and disclosure regulation? · What is the role of accounting in society? · How does lobbying affect the political process of standard setting? · What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.
| Author | : Yuri Biondi |
| Publisher | : Routledge |
| Total Pages | : 400 |
| Release | : 2007-04-12 |
| Genre | : Business & Economics |
| ISBN | : 1134122128 |
The book enhances current economic understanding of the firm as an institution and an organization, looking beyond the narrow boundaries of neoclassical economics to an interdisciplinary approach based on accounting and law as well as economics itself. It represents the first synthesis of the authors' research work on the subject and provides the groundwork for the development of a comprehensive framework centred on the firm as an entity. The volume starts with a synthesis and a critique of the current state of the different economic theories of the firm and further develops them through new insights and neglected lessons from different traditions of thought. The economic theory and analysis of the firm is given new life here by looking at the firm as a whole: as an institution and an organization, which has special functions and a distinct role in the economy and society.
| Author | : Jennifer A Quigley |
| Publisher | : Yale University Press |
| Total Pages | : 192 |
| Release | : 2021-06-08 |
| Genre | : Religion |
| ISBN | : 030025816X |
A nuanced narrative about the intersections of religious and economic life in early Christianity The divine was an active participant in the economic spheres of the ancient Mediterranean world. Evidence demonstrates that gods and goddesses were represented as owning goods, holding accounts, and producing wealth through the mediation of religious and civic officials. This book argues that early Christ-followers also used financial language to articulate and imagine their relationship to the divine. Theo-economics—intertwined theological and economic logics in which divine and human beings regularly transact with one another—permeate the letters of Paul and other texts connected with Pauline communities. Unlike other studies, which treat the ancient economy and religion separately, Divine Accounting takes seriously the overlapping of themes such as poverty, labor, social status, suffering, cosmology, and eschatology in material evidence from the ancient Mediterranean and early Christian texts.
| Author | : Hans Heymann |
| Publisher | : Praeger |
| Total Pages | : 224 |
| Release | : 1990-10-19 |
| Genre | : Business & Economics |
| ISBN | : |
The concept of opportunity cost, an integral part of classical economic theory, is more than two hundred years old. Yet it is still not fully understood today. This work focuses on opportunity cost as it affects decision making, managing, and business problem solving--where the acceptance of one alternative precludes the acceptance of others. H.G. Heymann and Robert Bloom clarify the issues associated with the opportunity cost principle, the measurement of opportunity costs, and its practical applications in the areas of finance and accounting. By providing numerous examples to demonstrate these specific issues, they make an important, complex economic concept simple to understand. Heymann and Bloom begin their work with simple examples that relate to the opportunity cost principle and introduce the framework in which it has been defined. Following a discussion of basic concepts, applications in economic theory, finance, and accounting are reviewed and analyzed, and increasingly complex, multidimensional, and interdependent problem statements are considered in relation to practical management procedures. The book's interdisciplinary approach addresses a number of issues related to opportunity cost, including the environment in which theories, models, and concepts are developed; the multiple dimensions of problem situations faced by practicing managers; various interpretations of opportunity cost in economic theory; and the relevance of opportunity cost in computer-aided Decision Support Systems. Written in a way that even people with a minimum background in economics can understand, Opportunity Cost in Finance and Accounting will enhance the reader's appreciation of the many complex issues that relate to organizational management, financial decision making, valuation, and opportunity costs. It will be a valuable supplementary text for courses in business and public administration, as well as for developmental seminars for professionals in finance, investment, and accounting. It will also be a significant addition to public, academic, and business libraries.
| Author | : M. KASI REDDY |
| Publisher | : PHI Learning Pvt. Ltd. |
| Total Pages | : 596 |
| Release | : 2007-12-24 |
| Genre | : Business & Economics |
| ISBN | : 9788120333215 |
This text presents an accessible introduction to techniques and applications of economic analysis and financial accounting as a method for approaching real-life business problems for managerial decision making in a logical manner. It focusses on the essential skills needed to formulate business policies that help gain a competitive edge in today’s work environment. The book discusses the basic concepts, terminology, and methods that eventually allow students to interpret, analyse, and evaluate actual corporate financial statements. It covers the major areas of managerial economics and financial accounting such as the theory of the firm, the demand theory and forecasting, the production and cost theory and estimation, the market structure and pricing, investment analysis, accountancy, and different forms of business organisations. The book includes numerous examples, problems, self-assessment tests, as well as review questions at the end of each chapter to aid in working out solutions to business problems. The book will be particularly suitable for courses in Managerial Economics and Financial Accounting as part of an engineering degree education at undergraduate level where the students have no previous back-ground in economic and financial analysis. It will also be immensely useful for M.B.A., M.Com. and C.A. students, business exe-cutives, and administrators who need to learn the application of economic theory to realistic business situations.
| Author | : Gary Stanley BECKER |
| Publisher | : Harvard University Press |
| Total Pages | : 282 |
| Release | : 2009-06-30 |
| Genre | : Business & Economics |
| ISBN | : 9780674020658 |
The answers to these and many other questions about people's consumption patterns, Becker argues, have to do with the way preferences and values are shaped. Although these are central topics of social behavior, they have never been addressed in a systematic and analytical way. Becker applies the tools of modern economic analysis to just this topic, one that economists have traditionally left out of their models for rational choice.
