Professionalism and Accounting Rules

by Brian P. West

Overview

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

Product Details

ISBN-13:	9781134450558
Publisher:	Taylor & Francis
Publication date:	04/17/2003
Series:	Routledge New Works in Accounting History
Sold by:	Barnes & Noble
Format:	eBook
Pages:	256
Lexile:	1440L (what's this?)
File size:	320 KB

About the Author

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.

Table of Contents

1. Matters in Conflict: Professionalism, Accounting Rules and the Function of Accounting 2. Professions: Their Nature, Roles and Responsibilities 3. Accounting as a Profession: The Extent and Origins of Occupational Authority 4. The Nature of Accounting Rules 5. Explaining the Proliferation of Accounting Rules 6. Professionalism, Accounting Rules and Accounting Discourse 7. Professionalism, Accounting Rules and Accounting Education 8. Professionalism, Accounting Rules and Accounting Practice 9. Advancing Professional Accounting Knowledge