Description
Book SynopsisFor the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This text addresses a number of important questions about the role of accounting in society.
Trade ReviewThis is a collection of original papers by colleagues and friends of the late Dieter Ordelheide, and dedicated to his memory. It is a fitting tribute to such a distinguished and productive scholar, because it makes a variety of serious contributions to fields of accounting and policy-making with which he was concerned. Its quality is such that the book is well worth reading in its own right, not simply as a tribute. The dedicatee himself appears as author of one paper and co-author of another: surely the farewell that he would have wished to make. European Accounting Review
Table of ContentsPART I: ONE THE ECONOMICS AND ROLES OF ACCOUNTING; ROLES OF FINANCIAL ACCOUNTING: EQUITY VALUATION; ROLES OF FIANANCIAL ACCOUNTING: PERFORMANCE MEASUREMENT AND CORPORATE GOVERNANCE; PART II: ON THE REGULATION AND ENFORCEMENT OF ACCOUNTING; DISCLOSURE REGULATION; ENFORCEMENT OF ACCOUNTING STANDARDS; PART III: ON THE POLITICS AND STANDARD SETTING OF ACCOUNTING; THE ROLE OF ACCOUNTING IN SOCIETY AND CONSTITUENT LOBBYING; STANDARD SETTING PROCESSES AND INTERNATIONAL ACCOUNTING STANDARDS
