Resident fellow Alex J. Pollock submits a letter of comment to the Securities and Exchange Commission and explains why the conceptual deficiencies of the fair value accounting theory make it a poor ...

Positive accounting theory explains real-world accounting choices influenced by management's financial goals. It generates hypotheses like managers aligning accounting methods to secure bonuses or ...

Accounting is the language of finance, giving managers and investors a standardized system to present the finances of a company in a way that is transparent, consistent, and informative. All of the ...

A doctorate in accounting gives students who already have a strong foundation in accounting the opportunity to dive deeply into research in the field. Students learn about theory and methodologies in ...

Accountants examine and convey financial data for businesses, government offices and nonprofit agencies. Small businesses depend on accountants to create the company's financial statements, develop ...

Every business owner needs to have at least a rudimentary understanding of accounting theories and principles. Understanding your books and what various accounting reports represent helps you ...

“Here's how this lesson is going to apply to a job you may someday have.” These are important words to Jennifer Johnson. Spoken by her favorite university professors, they bridged the gap between ...

CBSE Class 11 Accountancy Mind Map Theory Base of Accounting: The Central Board of Secondary Education (CBSE) syllabus consists of three main streams - Science, Commerce and Arts. Students can pick ...

For more than a month Wall Street and Washington have heard that roly-poly Howard Hopson, kingpin of $1,038,000,000 Associated Gas & Electric Co., was so ill he was under an oxygen tent. Since Mr.

Vol. 5, No. 1/2, SPECIAL ISSUE: ADVANCES IN GREEN ACCOUNTING (February and May 2000), pp. 13-24 (12 pages) Environment and Development Economics is positioned at the intersection of environmental, ...

Green accounting and environmental accounting share an ambition to develop better indicators to measure (material) wealth and sustainability. For green accounting, the theoretical literature explores ...

Kaplan, Robert S. "Management Accounting (1984-1994): Development of New Practice and Theory." Management Accounting Research 5, nos. 3-4 (September/December 1994): 247–260.