Studies in the Development of Accounting Thought

How to Meet the Challenges of Relevance and Regulation

By: Eugene H. Flegm, Robert Bricker (Editor), Gary J. Previts (Editor)

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Hardcover | 1 April 2004

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344 Pages

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58.9 x 15.6 x 2.2

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Is the average accountant being strangled by overregulation? Have traditional accounting and auditing practices been misunderstood and unfairly maligned? Can anything be done to reverse these damaging trends? In the 1984 edition of this book, Eugene H. Flegm gave an emphatic yes to all three questions. However, none of his suggestions were followed and today the condition of the accounting profession (defined as to include those in business as well as public accounting) is in dire straits. The regulators--FASB, SEC and the AICPA--have continued to overwhelm practicing accountants with a continuation of detailed rules making. In this updated version of his book, Mr. Flegm explains the causes of the current crisis, how the accounting profession and the FASB failed to deal with the developing problems 20 years ago, and how there is still some hope that the integrity of the profession can be restored. He reiterates his basic belief that only an historical cost based system can be used to establish the badly needed reliability in financial data which after all is why financial statements are relevant at all. He also brings to question whether or not the AICPA and the public auditing firms have not forfeited their self regulation franchise.

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You Can Find This Book In

Non-Fiction Accounting & Finance Accounting Society & Social Sciences

The Challenges Accounting Faces
The Growth of Accounting
Generally Accepted Accounting Principles: The Great Misconception
The Rise of Standard Setters
Public Accounting and Corporate Responsibility
Managerial Accounting, Inflation, and Capital Formation
The FASB and the Conceptual Framework
The Future of Accounting
References
Name Index
Table of Contents provided by Publisher. All Rights Reserved.

Studies in the Development of Accounting Thought

How to Meet the Challenges of Relevance and Regulation

At a Glance

Hardcover

Shipping

How to return your order

Defective items

You Can Find This Book In

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