Professionalism and Accounting Rules

Free Download Professionalism and Accounting Rules By Brian P. West
2003 | 256 Pages | ISBN: 0415285690 | PDF | 1 MB
This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting. It is argued that the accounting profession is beset by an inferior and incomplete notion of quality in its work which emphasises compliance with processing rules, rather than the correspondence with commercial phenomena necessary to make financial statements reliable guides for human activity.