Toward Greater Logic and Utility in Accounting: The Collected Writings of Philip W. Bell

by Philip W. Bell

Overview

The articles, monographs, and reviews in this Collection had been written, then, over the last 20 years. The Collection is divided into five Parts, the contributions being organized topically, rather than chronologically. Part One of the Collection, encompassing three inter-related essays, contextualises the study. Further on, the title covers necessary improvements, useful adjustments, and the options available regarding logical accounting. The collection concludes with a writing on accounting matters.

Product Details

ISBN-13:	9781138985803
Publisher:	Taylor & Francis
Publication date:	02/12/2018
Series:	Routledge New Works in Accounting History
Pages:	488
Product dimensions:	6.00(w) x 9.00(h) x (d)

Table of Contents

Introduction, Acknowledgments, I. General Conceptual Issues in the Provision of Accounting Information, 1. Accounting as a Discipline for Study and Practice: 1986, 2. Accounting as a Discipline for Study and Practice: What Content? In Whose Interests?, 3. Establishing Guidelines for Financial Reporting, II. Needed Improvements even in the Absence of Price Changes. Crucial Nature of Reporting all the events of a period, and only the events of that period Example of Depreciation Expense, 4. Depreciation Accounting and Evaluation of Decisions and Performance, III. The Usefulness of Adjusting Historical Cost Accounting Information to Reflect Changes Occurnng in Specific Prices and in the General Price Level, 5. On Current Replacement Costs and Business Income, 6. Current Cost/Constant Dollar Accounting and its Uses in the Managerial Decision-Making Process, 7. Portfolio Reports for Client and Manager, 8. Measuring and Reporting on Performance, IV. On the Options in Adjusting Historical Cost Accounting Information to Reflect Changes Occurring in Specific Prices and in the General Price Level, 9. Current Value Accounting and a Simple Production Case: Edbejo and Other Companies in the the Taxi Business, 10. CVA, CCA and CoCoA: How Fundamental Are the Differences?, 11. Review of Beaver, William H., Financial Reporting: An Accounting Revolution, 12. Review of Bromwich, Michael, Financial Reporting, Information and Capital Markets, 13. On the Usefulness of SFAS #33 Information: Theory and Empirical Evidence, 1980-1984, Writings on Accounting Matters

Editorial Reviews

These facsimiles of 13 articles, monographs, and reviews published by economics researcher Bell between 1973 and 1995 include writings on three problem areas in accounting: the process of arriving at a depreciation expense figure consistent with the objective existing economic reality in the absence of any price changes in newly acquired assets, situations in which prices on new assets or liabilities change during a particular time period, and ways to choose a market value concept whose application will yield comparability. No index. Annotation c. by Book News, Inc., Portland, Or.

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