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According to a 2006 meta-analysis of studies of accounting journals, the journal was at the time one of the five accounting journals to be consistently ranked as top accounting journals. [11] According to Google Scholar, the most cited articles are: Hood, Christopher (1995). "The "New Public Management' in the 1980s: variations on a theme".
Management accounting for use inside an organization must reflect the reality of the operations and resources used by the organization in monetary terms. Unlike financial reporting, where the objective focuses on external investors and creditors seek to compare investment options across the capital markets, management accounting focuses on the ...
Management accounting is an applied discipline used in various industries. The specific functions and principles followed can vary based on the industry. Management accounting principles in banking are specialized but do have some common fundamental concepts used whether the industry is manufacturing-based or service-oriented.
Solomons, David. "Economic and accounting concepts of cost and value". Modern Accounting Theory (1966): 117–140. Solomons, David. "The politicization of accounting". Journal of Accountancy 146.5 (1978): 65–72. Solomons, David. "Accounting and social change: a neutralist view". Accounting, Organizations and Society 16.3 (1991): 287–295 ...
The following outline is provided as an overview of and topical guide to accounting: . Accounting – measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies.
The philosophy of accounting is the conceptual framework for the professional preparation and auditing of financial statements and accounts.The issues which arise include the difficulty of establishing a true and fair value of an enterprise and its assets; the moral basis of disclosure and discretion; the standards and laws required to satisfy the political needs of investors, employees and ...
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Accounting Principles Board Opinions, Interpretations and Recommendations were published by the Accounting Principles Board from 1962 to 1973. The board was created by American Institute of Certified Public Accountants (AICPA) in 1959 and was replaced by Financial Accounting Standards Board (FASB) in 1973.