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| 001 | 9781787148413 | ||
| 003 | UtOrBLW | ||
| 005 | 20210303084942.0 | ||
| 006 | m o d | ||
| 007 | cr un||||||||| | ||
| 008 | 171115t20172018enk ob 001 0 eng d | ||
| 020 |
_a9781787148413 _q(e-book) |
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| 040 |
_aUtOrBLW _beng _erda _cUtOrBLW |
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| 050 | 4 |
_aHF5636 _b.U53 2017 |
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| 072 | 7 |
_aKFC _2bicssc |
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| 072 | 7 |
_aBUS001000 _2bisacsh |
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| 080 | _a657 | ||
| 082 | 0 | 4 |
_a657 _223 |
| 245 | 0 | 0 |
_aUnderstanding Mattessich and Ijiri : _ba study of accounting thought / _cNohora García (Universidad Nacional de Colombia). |
| 264 | 1 | _bEmerald Publishing Limited, | |
| 300 | _a1 online resource (xx, 265 pages). | ||
| 490 | 1 |
_aStudies in the development of accounting thought, _x1479-3504 ; _vv. 21 |
|
| 500 | _aIncludes index. | ||
| 504 | _aIncludes bibliographical references. | ||
| 520 | _aRichard 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 | _aPrint version record | |
| 650 | 0 | _aAccounting. | |
| 600 | 1 | 0 |
_aMattessich, Richard _xCriticism and interpretation. |
| 600 | 1 | 0 |
_aIjiri, Yuji _xCriticism and interpretation. |
| 700 | 1 |
_aGarcia, Nohora, _eeditor. |
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| 776 | _z9781787148420 | ||
| 830 | 0 |
_aStudies in the development of accounting thought ; _v21. _x1479-3504 |
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| 856 | 4 | 0 | _uhttps://www.emerald.com/insight/publication/doi/10.1108/S1479-3504201721 |
| 999 |
_c30207 _d30207 |
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