Professionalism and Accounting Rules

Author(s): Brian P. West

Series: Routledge New Works in Accounting History

Publisher: Routledge, Year: 2003

Description:
This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting. It is argued that the accounting profession is beset by an inferior and incomplete notion of quality in its work which emphasises compliance with processing rules, rather than the correspondence with commercial phenomena necessary to make financial statements reliable guides for human activity.