MARC details
| 000 -LEADER |
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| fixed length control field |
02861nam a2200421Ii 4500 |
| 001 - CONTROL NUMBER |
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| control field |
9781787148413 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
UtOrBLW |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20210303084942.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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| fixed length control field |
m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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cr un||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
171115t20172018enk ob 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781787148413 |
| Qualifying information |
(e-book) |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
UtOrBLW |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
UtOrBLW |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HF5636 |
| Item number |
.U53 2017 |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
KFC |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
BUS001000 |
| Source |
bisacsh |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER |
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| Universal Decimal Classification number |
657 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
657 |
| Edition number |
23 |
| 245 00 - TITLE STATEMENT |
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| Title |
Understanding Mattessich and Ijiri : |
| Remainder of title |
a study of accounting thought / |
| Statement of responsibility, etc. |
Nohora García (Universidad Nacional de Colombia). |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
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| Name of producer, publisher, distributor, manufacturer |
Emerald Publishing Limited, |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
1 online resource (xx, 265 pages). |
| 490 1# - SERIES STATEMENT |
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| Series statement |
Studies in the development of accounting thought, |
| International Standard Serial Number |
1479-3504 ; |
| Volume/sequential designation |
v. 21 |
| 500 ## - GENERAL NOTE |
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| General note |
Includes index. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc. note |
Includes bibliographical references. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
Richard Mattessich's Accounting and Analytical Methods (1964) and Yuji Ijiri's Theory of Accounting Measurement (1975) are two classic works of American accounting literature written by eminent scholars. Mattessich's work contributed to the debate around the role of accountants in designing systems, and it made a sweeping case for accounting as a management science within an emerging interdisciplinary movement. Ijiri focused on proposing a theory of conventional accounting as an accounting system, which has facilitated accountability among interested parties during five centuries. Understanding Mattessich and takes a 21st-century view of these authors and their work, which was well ahead of its time in the challenges it offered to formidable institutional arrangements. This volume revivifies Mattessich's and Ijiri's emphases on processes and circumstances irreducible to rigorous study, which since the 1960s has been the primary focus of accounting literature, and it re-examines important axiomatic views as foundations for accounting research, views to which both scholars dedicated their early careers. Ultimately, this work examines how their ideas fit with emerging economic theories and technologies which neither could have foreseen, and which now compete for attention when it comes to understanding the intricacy of capital and income measurement. |
| 588 0# - SOURCE OF DESCRIPTION NOTE |
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| Source of description note |
Print version record |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Accounting. |
| 600 10 - SUBJECT ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Mattessich, Richard |
| General subdivision |
Criticism and interpretation. |
| 600 10 - SUBJECT ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Ijiri, Yuji |
| General subdivision |
Criticism and interpretation. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Garcia, Nohora, |
| Relator term |
editor. |
| 776 ## - ADDITIONAL PHYSICAL FORM ENTRY |
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| International Standard Book Number |
9781787148420 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
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| Uniform title |
Studies in the development of accounting thought ; |
| Volume/sequential designation |
21. |
| International Standard Serial Number |
1479-3504 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://www.emerald.com/insight/publication/doi/10.1108/S1479-3504201721">https://www.emerald.com/insight/publication/doi/10.1108/S1479-3504201721</a> |
