Understanding Mattessich and Ijiri: A Study of Accounting Thought: 21 (Studies in the Development of Accounting Thought, 21) - Image 1

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emerald PUBLISHING Understanding Mattessich and Ijiri: A Study of Accounting Thought: 21 (Studies in the Development of Accounting Thought, 21)

Name: Understanding Mattessich and Ijiri: A Study of Accounting Thought: 21 (Studies in the Development of Accounting Thought, 21)
Brand: emerald PUBLISHING
Price: 70.2 GBP
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Accounting

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Product Description This study analyses two classical works of accounting literature: Accounting and Analytical Method published by Mattessich in 1964 and Theory of Accounting Measurement by Ijiri in 1975. Mattessich (1964) tried to convince accountants about the possibility of designing accounting systems: If economists achieved it with the national accounts, there was no reason why accountants could not. Ijiri (1975) focused on proposing a theory of conventional accounting. This accounting system has facilitated accountability among interested parties during five centuries, and this fact should not be ignored. The current study sets out some relevant findings. First, the emphasis on rigorous research has been the main argument used for explaining changes in 1960s accounting literature, yet it seems that some other processes and circumstances are also important in understanding why Mattessich and Ijiri dedicated their earlier careers to axiomatic accounting research. Second, it was found that, although both authors produced research whose influence in North America has been somewhat scarce (mainly Mattessich), this is due neither to the difficulty of understanding their work nor to the lack of novelty, but rather to institutional matters. Third, neither of these authors took into account alternative economic theories that shed light on the intricacy of capital and income measurement. Review Garciá introduces accounting students and researchers to two of the most important publications during the golden age of a priori research in accounting that preceded the turn to capital market research in North America: Richard Mattessich's Accounting and Analytical Methods (1964) and Yuji Ijiri's Theory of Accounting Measurement (1975). She covers approaches for analyzing intellectual work, an illustration of studies in accounting thought, Mattessich: a combination of academic interests, the search for a general theory of accounting, Ijiri and accountability, and how conventional accounting can be preserved. -- Annotation ©2017 ― (protoview.com) About the Author Nohora García earned a Public Accountancy Bachelors, an M.Sc. in Economics, and a Ph.D. in Economic Sciences from the Universidad Nacional de Colombia. She is currently Assistant Professor in the School of Management and Public Accountancy at the Universidad Nacional de Colombia. García has been a visiting professor at the University of Mississippi, the University of Queensland, Yale University, and Carnegie Mellon University. She has also translated many accounting theory pieces into Spanish.

Product Specifications

Brand: emerald PUBLISHING
Format: hardcover
ASIN: 1787148424
Category: Books > Subjects > Business, Finance & Law > Accounting
Domain: Amazon UK
Release Date: 16 November 2017
Listed Since: 21 August 2017

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emerald PUBLISHING Understanding Mattessich and Ijiri: A Study of Accounting Thought: 21 (Studies in the Development of Accounting Thought, 21)

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