Is accounting as a first course going extinct? What motivates students choice of accounting as a career? How true is it that if you are not chartered, you are not an accountant? These are few of the questions that this book responds to. It is an orientation tool for intending students, students, lecturers/tutors, researchers, practitioners, policy makers, parents and the general public on the neglected story of accounting profession. It is written with the sole aim of enlightening its reader on who accountants are; career paths of accountants and their role in society; providing information to assist students in deciding a choice of career in the field of accounting. It places emphasis on the role-relevance of tertiary institutions in the development of accountants with robust acumen. This book opens up on the unsung story of the accounting profession, bringing to the fore the fact that the profession has emerged with three wings, that is practice, policy and research. As we continue to face an increasingly competitive market, the need to produce graduates with requisite knowledge and skill competence to fill vacancies in industries, which are faced with apparent economic circumstances are overwhelming. Howbeit, while it may be acceptable to find a meantime solution, a long term sustainable solution is better, which is to focus on breeding efficient, effective and productive accountants, who can sustain the objectives and goals of the going concern. Tertiary institutions must not underestimate the need to concentrate energy on creating awareness, arming graduates with necessary knowledge and skills on elements of accounting profession, which is a better way out to solve the problem rather than the fire brigade approach to salvage the situation. As the industry look up to institutions to step up the game, we must wow them by producing graduate accountants who will not only be able to practice, but also can in their circumference engage with policy issues and research in the work place environment for increased and sustainable productivity.

Considerable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standards. It is recognised though that uniformity and true compatibility of financial instruments cannot be achieved while accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EU. Each chapter is standardised for easy comparison and written by a recognised expert in his or her country. The Editor, The Late Dieter Ordelheide, was Professor of Business Economics at the Johann Wolfgang Goethe-Universität, Frankfurt am Main. This groundbreaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context. Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimes.

First published in 1992. Prior to this work no thorough study had been made of the Dutch institutional environment and of the Dutch practice of regulating the process of financial accounting despite a number of unique and influential practices originating there. The book attempts to trace the conditions, the sources and the connections of the regulatory processes for financial statements — providing orientation for readers unfamiliar with the Dutch context and a chronological survey from the 19th century to the early 1990’s. In addition to analysing the Dutch process, comparison is made with the standard-setting processes in the United States and UK. The title will be of interest to students of Business and Economics.

Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.

As one of the critiques of contemporary economic statistics, this corpus mainly queries the Report by the Committee on the Measurement of Economic Performance and Social Progress headed by J.E. Stiglitz. The Report can be divided into three parts: classical GDP issues, quality of life, and sustainable development and environment. This corpus analyzes the necessity, especially the feasibility, of "systematic revolution" in economic measurement, and points out the logical break between measurement issues and solutions. This is a common economic measurement problem facing mankind at present, so we cannot emphasize the quantitative analysis of empirical evidence while are extremely contemptuous of the basis of economic statistics. Otherwise, the data obtained from the deeper model will lose its real and clear economic significance, which is a common fault of contemporary economics, and economic statistics has great potential. This corpus is suitable for those who are engaged in or interested in empirical analysis of economic statistics. It can be read by postgraduates and undergraduates majoring in economics and management. It can also be used as a reference for teachers engaged in economics teaching.

This book describes how the rules of accounting are developed. It provides a new perspective on European accounting, showing how laws, standards, decrees and other regulations evolve, discussing and comparing the institutional settings and the legislative processes within each country. Each chapter has been written by a leading expert on financial accounting in the established countries of the European Union.