Professionalism and Accounting Rules

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ISBN: 9780415285698 | 0415285690
Cover: Hardcover
Copyright: 6/19/2003

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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.

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Acknowledgements	vii
List of abbreviations	ix
1 Matters in conflict: professionalism, accounting rules and the function of accounting	1	(12)
2 Professions: their nature, roles and responsibilities	13	(28)
3 Accounting as a profession: the extent and origins of occupational authority	41	(23)
4 The nature of accounting rules	64	(22)
5 Explaining the proliferation of accounting rules	86	(26)
6 Professionalism, accounting rules and accounting discourse	112	(28)
7 Professionalism, accounting rules and accounting education	140	(23)
8 Professionalism, accounting rules and accounting practice	163	(17)
9 Advancing professional accounting knowledge	180	(17)
Notes	197	(12)
References	209	(26)
Index	235

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Professionalism and Accounting Rules

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