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.
TABLE OF CONTENTS
part I|35 pages
Introduction
chapter 1|33 pages
Accounting Theories of the First Half of the Twentieth Century
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
chapter 9|23 pages
Accounting and Business Economics
chapter 10|24 pages
The Three Main Schools of the French Financial Accounting Doctrine
chapter 12|23 pages
Developments in Accounting and Business Economic Thought
part III|163 pages
Comparative Analyses, Insights, and Implications for Accounting and Business Economics