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In accounting, the convention of conservatism, also known as the doctrine of prudence, is a policy of anticipating possible future losses but not future gains. It states that when choosing between two solutions, the one that will be least likely to overstate assets and income should be selected.
Vatter, William Joseph. The fund theory of accounting and its implications for financial reports. University of Chicago Press, 1947. Vatter, William Joseph. Managerial accounting. Prentice-Hall, 1950. Articles, a selection: Vatter, William J. "Limitations of overhead allocation." Accounting Review (1945): 163-176.
In American political theory, fiscal conservatism or economic conservatism [1] is a political and economic philosophy regarding fiscal policy and fiscal responsibility with an ideological basis in capitalism, individualism, limited government, and laissez-faire economics.
Books critical of conservatism in the United States (27 P) Pages in category "Books about conservatism" The following 25 pages are in this category, out of 25 total.
Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent ...
The Conservative Press in Twentieth-Century America Greenwood Press, 1999 online edition Archived 2005-04-24 at the Wayback Machine; Lora, Ronald, and William Henry Longton eds. The Conservative Press in Eighteenth-and Nineteenth-Century America (1999) online edition; Lowi, Theodore J. The End of the Republican Era (1995) online review; Lyons ...
The ideas for an accounting approach to macroeconomics go back to Knut Wicksell, [3] John Maynard Keynes (1936) [4] and Michał Kalecki. [5] [6] The accounting framework behind stock-flow consistent macroeconomic modelling can be traced back to Morris Copeland's development of flow of funds analysis back in 1949.
William J. Bernstein (born 1948) is an American financial theorist and neurologist. His research is in the field of modern portfolio theory and he has published books for individual investors who wish to manage their own equity portfolios, [ 1 ] as well as history.