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We highlight the social and moral aspects of accounting and propose a new definition of accounting for the 2020s to stimulate discussion, debate and improvement. In our opinion, accounting has a way to go to reach its true potential.
- Eva Tsahuridu, Garry Carnegie
- How can this proposed definition be tested?
- Do the traditional accounting definitions undervalue the profession?
- What benefits will accrue to the accounting profession and the society that it serves if the definition is overhauled and updated?
- Towards Redefinition
To stimulate further reflection and debate on the above proposed definition, a series of ‘test’ questions are posited below, along with the authors’ initial reflections. These are offered by way of definitional explanation and justification, and more importantly, to provide the pro-fession, and those interested in its future roles and im-pacts, wit...
The traditional definitions of accounting, arguably, mis-represent the profession. Such misrepresentation has implications on attribution of responsibilities to it, as well as its evaluation. Like the conventional car crash dummy is not the person the traditional accounting def-initions are not the profession. They lack a clear focus on what is the...
A definition that is fit-for-purpose can contribute to a re-examination of the assumptions we hold, reassess what we consider to be a virtuous accountant, and po-tentially influence the identities and effectiveness of pro-fessional accountants. The international profession of accounting seeks to operate with members who comply with the spirit of IE...
Climate change and COVID-19 are some of the wicked problems we face around the globe. Accounting’s full potential as a technical, social and moral practice to contribute to the solutions to these problems has yet to emerge. It is hoped that our call on accounting schol-arship and practice may contribute, even in a modest way, to moving accounting’s...
- Garry Carnegie, Lee Parker, Eva Tsahuridu
- 2021
Nov 22, 2020 · We highlight the social and moral aspects of accounting and propose a new definition of accounting for the 2020s to stimulate discussion, debate and improvement. In our opinion, accounting has a way to go to reach its true potential.
- Garry Carnegie, Lee Parker, Eva Tsahuridu
- 2021
Wiley GAAP 2020: Interpretation and Application provides analytical explanations, copious illustrations, and nearly 300 examples of all current generally accepted accounting principles. The book integrates principles promulgated by the FASB in its Accounting Standards CodificationTM.
The Green Book is technical guidance aimed at helping officials provide advice to decision makers about how to achieve an explicit policy objective and maximise social value.
Jul 14, 2021 · Accounting Information Systems (AISs) delivers unprecedented coverage of these types of financial systems. The text examines how developments in IT affect business processes and controls, the effect of recent regulatory developments on the design and operation of AISs, and how you can use AISs to add value to an organization.
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What is the Routledge Handbook of Accounting Information Systems?
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Does the current accounting structure meet today's financial information needs?
Why is GAAP a good book?
Chapter 1 Introduction to Accounting Information Systems. Chapter 2 The Evolution of Accounting Information Systems. Chapter 3 Technologies Underpinning Accounting Information Systems. Chapter 4 Developing Information Systems for the Contemporary Accounting Profession: Challenges and Recommendations. Chapter 5 AIS As a Catalyst for Change. Part ...
