Leung Inside Accounting 9781138251175

Варианты приобретения

Цена: 7961.00р.
Кол-во:
Наличие: Поставка под заказ. Есть в наличии на складе поставщика.
Склад Америка: Есть
При оформлении заказа до: 2025-07-28
Ориентировочная дата поставки: Август-начало Сентября
При условии наличия книги у поставщика.

Добавить в корзину

в Мои желания

Автор: Leung
Название: Inside Accounting
ISBN: 9781138251175
Издательство: Taylor&Francis
Классификация:

Социальные проблемы м процессы

Социология

Управленческая отчетность и бухучёт

Инвестиции и ценные бумаги

Стратегическое планирование

ISBN-10: 1138251178
Обложка/Формат: Paperback
Страницы: 158
Вес: 0.29 кг.
Дата издания: 11.10.2016
Язык: English
Размер: 248 x 171
Читательская аудитория: Tertiary education (us: college)
Ключевые слова: Management accounting & bookkeeping, BUSINESS & ECONOMICS / Accounting / Managerial
Основная тема: Auditing / Work / PB Direct
Подзаголовок: The Sociology of Financial Reporting and Auditing
Ссылка на Издательство: Link
Рейтинг:
Поставляется из: Европейский союз
Описание: Based on a study covering a one-year financial reporting cycle at a commercial subsidiary of a well-known scientific research organization, Inside Accounting examines how accountants and non-accounting managers construct their companys earnings. Addressing issues in both internal management accounting, such as budgeting, performance evaluation, and control, as well as external financial accounting, such as book keeping, monthly/year end accounts and auditing, David Leung focuses on how people classify transactions, make professional judgments and use computer software for accounting, and prepare for and facilitate the auditing process. He also looks at accountancy training and the impact of peoples affiliations to the accounting profession or other professions on their accounting and on their perceptions of financial statements. Other contingent or contextual factors that influence the choice of accounting method, such as time pressure, reward structures, management authority and institutions are also considered. David Leungs research employs an innovative blend of theory and practice that redresses the imbalance between ethnographic studies of financial accounting, and management accounting and helps close the gap between the academic curriculum and the experiences of practitioners. His research leads the author to conclude that no act of accounting classification is ever indefeasibly correct; that the accounting communitys institutions and authority are central to the accounting process and to the truth and fairness of accounting numbers; that accounting training involves extensive use of learning by doing; and that both accountants and non-accounting managers have goals and interests that often result in no better than good enough accounting. This book will appeal to accounting and finance professionals and academics in finance, as well as to sociologists and academic researchers interested in research methods and science studies.

Inside Accounting, Leung