ABSTRACT

The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.

part I|35 pages

Introduction

chapter 1|33 pages

Accounting Theories of the First Half of the Twentieth Century

The Genesis of an Academic Discipline

part II|292 pages

At the Roots of National Traditions of Accounting and Business Economics

chapter 6|32 pages

Development of Accounting and Business Economics in Finland

From a Practical Discipline to a Scientific Subject and Field of Research

chapter 7|17 pages

Accounting and Business Economics Traditions in Sweden

A Pragmatic View

chapter 9|23 pages

Accounting and Business Economics

Emergence and Consolidation as Autonomous Disciplines in Spain

chapter 12|23 pages

Developments in Accounting and Business Economic Thought

Evidence from the United States

part III|163 pages

Comparative Analyses, Insights, and Implications for Accounting and Business Economics

chapter 14|24 pages

Accounting, Economics, and Law of the Enterprise Entity

A. C. Littleton and the German-American Connection

chapter 15|35 pages

Accounting Relativism

The Unstable Relationship between Income Measurement and Theories of the Firm 1

chapter 18|8 pages

Accounting and Business Economics

Understanding the Past to Face the Present and Prepare the Future