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Accounting - By Principle or Design? A.リアヒ・ベルカウイ著 会計－原理か設計か？
・ISBN 978-1-56720-553-4 cloth GB£ 85.00
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| 著者・編者 | Riahi-Belkaoui, Ahmed, |
|---|---|
| 出版社 | (Praeger, US) |
| 出版年月 | 2003 |
| ページ数 | 288 pp. |
| 言語 | ENG |
| ニュース番号 | ＜504-671＞ |
解説
Distinguishing between accounting by design, in which accounting techniques and solutions are selected because they fit a pre-established goal, and accounting by principle, in which accounting techniques and solutions are selected according to principle and regardless of whether they mesh with preconceived ideas about the outcome, Riahi-Belkaoui describes designed accounting in detail. Characteristics of accounting by design can be found in income smoothing, earnings management, creative accounting, fraud, and slack. Preparers and users of accounting information, and anyone interested in the burgeoning accounting crisis, should find this book very valuable.