By Louis Goldberg

ISBN-10: 0203167333

ISBN-13: 9780203167335

ISBN-10: 0203262174

ISBN-13: 9780203262177

ISBN-10: 0415260213

ISBN-13: 9780415260213

This e-book explores the function of accountants in enterprise and society. the ultimate paintings of Louis Goldberg, Professor Emeritus on the collage of Melbourne, it goals to elevate expertise of the life and value of basic matters which are usually overlooked or by-passed in modern dialogue of accounting. The 16 chapters determine precisely what accountants do in accomplishing their work.
This paintings will make crucial studying for students or historians of accounting, and also will curiosity philosophers and practising accountants

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Extra info for A Journey into Accounting Thought

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The performance of this kind of function requires sound knowledge of the relevant law and expertise in the management of a variety of resources in order to deploy them to the best advantage of the respective beneficiaries. If we consider the function of financing to be that of obtaining (or arranging to obtain) and deploying monetary resources (or their equivalent), then the functions of financing and accounting are so closely interrelated that it is scarcely possible to conceive of the one being carried out by anybody without a substantial knowledge and appreciation of the other.

However, classifying may be a useful way of looking at some of the relationships between distinguishable occurrences or phenomena. Any classification is carried out to help us, that is, humans, in our activities. The classification may help us in further investigation, or it may deter us, or it may influence us in hastening or postponing some activity; it may even incite us to try to influence future phenomena of the classes observed (as in the fight against disease), but it cannot in itself affect the phenomena already observed and classified.

In some countries, some professional bodies exist as specialist groups, such as management accountants, chief financial officers, financial analysts and the like, which cater for additional requirements of specialist groups. Legislators and regulators Several aspects of accounting practice have long been subject to statutory requirements. For instance, in Britain and other countries influenced by the British legal system, the minimum amount of The activities of accountants 25 information to be disclosed in periodical reporting by directors of companies registered under company legislation has been prescribed since the companies acts of the mid-nineteenth century; these have applied, most notably, to the form and content of the balance sheet and to the auditing opinion relating to it and other financial statements presented publicly to shareholders.

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A Journey into Accounting Thought by Louis Goldberg


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