Professionalism and accounting rules

West, Brian P. 1999, Professionalism and accounting rules, Ph.D. thesis, School of Accounting and Finance, Deakin University.

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Title Professionalism and accounting rules
Author West, Brian P.
Institution Deakin University
School School of Accounting and Finance
Faculty Faculty of Business and Law
Degree name Ph.D.
Date submitted 1999
Keyword(s) Accounting
Financial statements - Accounting - Standards
Summary Through its emphasis on compliance with processing rules, the accounting profession remains beset by an inferior notion of 'quality' in financial reporting. The capacity of financial reports to provide a reliable guide for financial choice and action is instead shown to be dependent on establishing correspondence with up-to-date commercial phenomena.
Language eng
Description of original ix, 321 leaves ; 30 cm.
Dewey Decimal Classification 657.3
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