Towards a Theory and Practice of Cash Flow Accounting

1. Auflage 2015
ISBN: 978-1-138-98583-4
Verlag: Taylor & Francis Ltd

Buch, Englisch, 312 Seiten, Format (B × H): 247 mm x 176 mm, Gewicht: 542 g

Reihe: Routledge Library Editions: Accounting

This book concerns developments in the history of one accounting idea. It discusses cash flow accounting and, as such, relates what can only be described as a ‘recycled’ accounting problem. Cash flow accounting is the oldest form of monetary accounting, preceding the now conventional accrual and allocation-based accounting. Largely ignored in accounting literature since the early 1950s, this collection concentrates on Lee’s work and provides the reader not only with a relevant selection of his writings on the subject since 1971, but also with a structured collection that explains the way in his thinking has developed on the subject and focuses on relevant influences.

Zielgruppe

General, Postgraduate, Professional, and Undergraduate

Autoren/Hrsg.

Lee, T.

Parker, Robert

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

Introduction. 1. Review and History 2. Initial Ideas 3. Early Argument 4. Extending the Argument 5. A Major Extension 6. Obtaining the Data 7. Analysis of Entities 8. Empirical Findings 9. Criticisms

Über Autor(innen)

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